§ 44-7-14 Cancellation of taxes –Erroneous, uncollectible, or illegal taxes – Incentive to rehabilitateproperty – 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, andthe tax assessors have certified to the fact, in writing, to the bodyauthorized by the provisions of this section to cancel taxes, setting forth thenature of the mistake, the valuation of the property, the amount of the taxassessed, and the name of the person to whom the property was taxed.
(2) When a person dies leaving no estate, or removes from thestate and owns no property or interest in property within the state, and thetax collector or person acting in the capacity of tax collector certifies, inwriting, to the body authorized by the provisions of this section to canceltaxes, as to the facts in the case.
(3) When the council is advised by the city or townsolicitor, or the person acting in the capacity of the solicitor, by writtenopinion 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 intendedto encourage the renovation, rehabilitation, or construction of tax delinquentproperties.
(5) Exeter. The town council of the town of Exeter maycancel or forgive, in whole or in part, taxes assessed in the town of Exeterprior to January 1, 1994, when the taxpayer, under oath, proves to thesatisfaction of the Exeter town council:
(i) That the subject tax was paid or that the nonpayment ofthe tax was the direct result of the material error, neglect or omission of theExeter tax collector;
(ii) That the taxpayer relied in good faith to his or herdetriment upon the error, neglect or omission; and
(iii) That a gross inequity would arise if the tax, penaltyand any interest accrued on the tax or penalty, were to be charged or collectedaccordingly.
§ 44-7-14 Cancellation of taxes –Erroneous, uncollectible, or illegal taxes – Incentive to rehabilitateproperty – 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, andthe tax assessors have certified to the fact, in writing, to the bodyauthorized by the provisions of this section to cancel taxes, setting forth thenature of the mistake, the valuation of the property, the amount of the taxassessed, and the name of the person to whom the property was taxed.
(2) When a person dies leaving no estate, or removes from thestate and owns no property or interest in property within the state, and thetax collector or person acting in the capacity of tax collector certifies, inwriting, to the body authorized by the provisions of this section to canceltaxes, as to the facts in the case.
(3) When the council is advised by the city or townsolicitor, or the person acting in the capacity of the solicitor, by writtenopinion 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 intendedto encourage the renovation, rehabilitation, or construction of tax delinquentproperties.
(5) Exeter. The town council of the town of Exeter maycancel or forgive, in whole or in part, taxes assessed in the town of Exeterprior to January 1, 1994, when the taxpayer, under oath, proves to thesatisfaction of the Exeter town council:
(i) That the subject tax was paid or that the nonpayment ofthe tax was the direct result of the material error, neglect or omission of theExeter tax collector;
(ii) That the taxpayer relied in good faith to his or herdetriment upon the error, neglect or omission; and
(iii) That a gross inequity would arise if the tax, penaltyand any interest accrued on the tax or penalty, were to be charged or collectedaccordingly.
§ 44-7-14 Cancellation of taxes –Erroneous, uncollectible, or illegal taxes – Incentive to rehabilitateproperty – 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, andthe tax assessors have certified to the fact, in writing, to the bodyauthorized by the provisions of this section to cancel taxes, setting forth thenature of the mistake, the valuation of the property, the amount of the taxassessed, and the name of the person to whom the property was taxed.
(2) When a person dies leaving no estate, or removes from thestate and owns no property or interest in property within the state, and thetax collector or person acting in the capacity of tax collector certifies, inwriting, to the body authorized by the provisions of this section to canceltaxes, as to the facts in the case.
(3) When the council is advised by the city or townsolicitor, or the person acting in the capacity of the solicitor, by writtenopinion 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 intendedto encourage the renovation, rehabilitation, or construction of tax delinquentproperties.
(5) Exeter. The town council of the town of Exeter maycancel or forgive, in whole or in part, taxes assessed in the town of Exeterprior to January 1, 1994, when the taxpayer, under oath, proves to thesatisfaction of the Exeter town council:
(i) That the subject tax was paid or that the nonpayment ofthe tax was the direct result of the material error, neglect or omission of theExeter tax collector;
(ii) That the taxpayer relied in good faith to his or herdetriment upon the error, neglect or omission; and
(iii) That a gross inequity would arise if the tax, penaltyand any interest accrued on the tax or penalty, were to be charged or collectedaccordingly.
