Collection of Taxes Generally
§ 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
(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
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,