§ 44-5-13.21 - Burrillville – Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).
SECTION 44-5-13.21
§ 44-5-13.21 Burrillville – Defermentof taxes for persons claiming an exemption pursuant to § 44-3-3(16).– (a) Notwithstanding the provisions of chapter 3 of title 44 or any otherprovision of the general or public laws to the contrary, the town council ofthe town of Burrillville is authorized to provide, by ordinance, that thepayment of taxes by any resident of the town claiming an exemption pursuant tothe provisions of § 44-3-3(16) may be deferred in whole or in part for aperiod of five (5) years, and will constitute a lien on the property during thefive (5) year period. If the property is transferred in any manner, includingbut not limited to gift, inheritance, or deed or if the property is refinanced,all taxes accrued to that date are immediately due and payable.
(b) In the event that the property upon which the taxes havebeen deferred has not been transferred or refinanced as set forth in subsection(a) of this section at the expiration of the fifth year of deferment, the taxbill that has been deferred for five (5) years is automatically abated and therecords of the tax collector shall reflect the abatement.
(c) The town council of the town of Burrillville isauthorized to enact, by ordinance, eligibility criteria to grant deferments inwhole or in part for persons claiming an exemption pursuant to §44-3-3(16).
(d) Any person claiming the deferment aggrieved by an adversedecision of the assessor shall appeal the decision to the local board of taxreview, and thereafter according to the provisions of § 44-5-26.