§44-7-14  Cancellation of taxes – Erroneous, uncollectible, or illegal taxes – Incentive to rehabilitate property – Exeter – equitable cancellation in the town. –


Published: 2015

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TITLE 44

Taxation

CHAPTER 44-7

Collection of Taxes Generally

SECTION 44-7-14



   § 44-7-14  Cancellation of taxes –

Erroneous, uncollectible, or illegal taxes – Incentive to rehabilitate

property – Exeter – equitable cancellation in the town. –

The city or town council of any city or town may cancel in whole or in part,

taxes assessed upon personal, mixed, or real property:



   (1) When there is a mistake in the assessment of a tax, and

the tax assessors have certified to the fact, in writing, to the body

authorized by the provisions of this section to cancel taxes, setting forth the

nature of the mistake, the valuation of the property, the amount of the tax

assessed, and the name of the person to whom the property was taxed.



   (2) When a person dies leaving no estate, or removes from the

state and owns no property or interest in property within the state, and the

tax collector or person acting in the capacity of tax collector certifies, in

writing, to the body authorized by the provisions of this section to cancel

taxes, as to the facts in the case.



   (3) When the council is advised by the city or town

solicitor, or the person acting in the capacity of the solicitor, by written

opinion that a tax is illegal, and the tax administrator concurs in the opinion.



   (4) When the council is acting pursuant to §§

45-44-1 – 45-44-13 or a properly enacted city or town ordinance intended

to encourage the renovation, rehabilitation, or construction of tax delinquent

properties.



   (5) Exeter. The town council of the town of Exeter may

cancel or forgive, in whole or in part, taxes assessed in the town of Exeter

prior to January 1, 1994, when the taxpayer, under oath, proves to the

satisfaction of the Exeter town council:



   (i) That the subject tax was paid or that the nonpayment of

the tax was the direct result of the material error, neglect or omission of the

Exeter tax collector;



   (ii) That the taxpayer relied in good faith to his or her

detriment upon the error, neglect or omission; and



   (iii) That a gross inequity would arise if the tax, penalty

and any interest accrued on the tax or penalty, were to be charged or collected

accordingly.



History of Section.

(G.L. 1923, ch. 62, § 40; P.L. 1931, ch. 1711, § 1; P.L. 1935, ch.

2259, § 3; G.L. 1938, ch. 32, §§ 41, 58; impl. am. P.L. 1939,

ch. 660, § 70; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-14;

P.L. 1978, ch. 132, § 1; P.L. 1997, ch. 242, § 1; P.L. 1997, ch. 355,

§ 1.)