42-6055. Authority of municipalities to
provide retroactive relief from model city tax code
Any city or town which adopted the model city tax code may elect to amend the
effective date of any provision of such code, or amend the effective date for application
to any specified class of taxpayers of any provision of such code, to any date after the
effective date of the original adoption of the code in any case where the city or town
believes a substantial number of taxpayers may not have received a fair notice as to the
applicability of such tax, or in any case where the city or town determines that a
prospective application of a provision may further substantial justice. Nothing in this
section is intended to require any city or town to take action.
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