§ 44-5-5 - Determination of date on which taxes due – Penalties on delinquencies.
SECTION 44-5-5
§ 44-5-5 Determination of date on whichtaxes due – Penalties on delinquencies. – The electors in a financial town meeting of any town qualified to vote on anyproposition to impose a tax or for the expenditure of money, or the citycouncil of a city, shall determine the date on which taxes are due and payableand the date on which they are subject to a penalty, unless otherwise providedby law, and all taxes remaining unpaid on the specified date shall carry untilcollected a penalty at a rate determined by the electors or the city council;provided, that if a state of fiscal emergency is deemed to exist by a vote ofany city or town council, then the city or town council is authorized untilJuly 1, 1992, to determine the delayed date on which taxes are due and payableand the date on which they are subject to a penalty, and may adopt a procedureto determine which persons assessed to pay the taxes are or have been adverselyaffected by the fiscal emergency.