Rhode Island § 44-7-14 - 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 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.