42-6053. Review and comment on proposed
changes to model city tax code
A. At least sixty days before adopting any modification or amendment of the model
city tax code a city or town shall submit the proposed modification or amendment to the
municipal tax code commission for review and recommendation.
B. The commission shall review and comment on language submitted by any city, town
or taxpayer for the purpose of describing, defining, deleting, adding or otherwise
modifying taxable activities, exemptions, administrative procedures or regulations
relating to the model city tax code. The commission may hold public hearings within
thirty days after receiving a proposed amendment or modification for the purpose of
reviewing and receiving comments on the proposed changes, shall consider any information
and testimony presented at the hearing, may require changes to the language presented at
the hearing and may require changes to the language presented by the city or town or
taxpayer. Changes to the model city tax code approved by the commission shall be adopted
by all cities and towns. This requirement shall not be construed to prohibit the
commission from recommending a model or local option or changes to a model or local
option contained in the model city tax code to be adopted only by those cities and towns
choosing the option or from approving a change submitted by a city or town that does not
apply to any other city or town. The city or town shall not adopt a modification or
amendment of any provision of the model city tax code unless it has been approved by the
commission. Changes in rates of tax are not subject to review, but a city or town
imposing a new or different tax rate shall notify the commission within ten days after
passage of the ordinance imposing the rate change.
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