§ 44-7-26 Jeopardy collections of taxes.– (a) If, between the assessment date and the tax due date, any tax collectorbelieves that the collection of any tax will be jeopardized by delay, he or sheshall, subject to the provisions of this section, collect the tax immediately.
(b) He or she may enforce collection of the tax by using anyone or more of the methods provided in chapters 8 and 9 of this title, or inany other section relating to the collection of taxes.
(c) If the amount of the tax has been definitely fixed by theassessors, the collector shall collect that amount. If the assessment of theproperty represented by the tax has been fixed by the assessors but the taxrate has not been laid, the collector shall, subject to the provisions of thissection, enforce collection of a tax obtained by multiplying the fixedassessment by the tax rate of the next preceding year. If neither theassessment of the property nor the tax rate has been fixed, the tax collectorshall make application to the assessors for a valuation on the property. Theassessors shall, immediately, value the property and the valuation placed uponthe property by the assessors, together with the tax rate of the precedingyear, shall be used by the collector in determining the amount of tax to becollected.
(d) If, after the payment of any tax in conformity with theprovisions of this section, it is found that the amount paid is in excess ofthe amount which would have been paid on the tax due date or after appeal tothe courts, the excess paid shall be returned to the taxpayer upon writtenapplication by him or her to the treasurer of the municipality. The writtenapplication shall contain a recital of the facts, shall show the amount ofrebate to which the applicant believes he or she is entitled, shall be approvedby the tax collector, and shall be made within the period of one year from thedate of the definite determination of the tax.
(e) The person against whom jeopardy collection proceedingshave been begun, may obtain a stay of collection of the whole or any part ofthe amount of the tax represented by the proceedings by filing with the taxcollector a bond in an amount not exceeding double the amount as to which thestay is desired, and with the surety as the tax collector deems necessary,conditioned upon the payment of the amount, the collection of which is stayedby the bond as is found to be due from the person when the tax roll has beencompleted and the tax rate fixed or as is determined by a court of competentjurisdiction after appeal to it. The amount of the tax which is stayed by thebond shall be paid on notice and demand of the tax collector at any time afterthe tax due date. The person subject to jeopardy collection proceedings underthe provisions of this section, who has obtained a stay of collection in wholeor in part, shall have the right to waive the stay at any time in respect tothe whole or any part of the amount covered by the bond and if, as the resultof the waiver, any part of the amount covered by the bond is paid, the bondshall, at the request of the taxpayer, be proportionately reduced.
§ 44-7-26 Jeopardy collections of taxes.– (a) If, between the assessment date and the tax due date, any tax collectorbelieves that the collection of any tax will be jeopardized by delay, he or sheshall, subject to the provisions of this section, collect the tax immediately.
(b) He or she may enforce collection of the tax by using anyone or more of the methods provided in chapters 8 and 9 of this title, or inany other section relating to the collection of taxes.
(c) If the amount of the tax has been definitely fixed by theassessors, the collector shall collect that amount. If the assessment of theproperty represented by the tax has been fixed by the assessors but the taxrate has not been laid, the collector shall, subject to the provisions of thissection, enforce collection of a tax obtained by multiplying the fixedassessment by the tax rate of the next preceding year. If neither theassessment of the property nor the tax rate has been fixed, the tax collectorshall make application to the assessors for a valuation on the property. Theassessors shall, immediately, value the property and the valuation placed uponthe property by the assessors, together with the tax rate of the precedingyear, shall be used by the collector in determining the amount of tax to becollected.
(d) If, after the payment of any tax in conformity with theprovisions of this section, it is found that the amount paid is in excess ofthe amount which would have been paid on the tax due date or after appeal tothe courts, the excess paid shall be returned to the taxpayer upon writtenapplication by him or her to the treasurer of the municipality. The writtenapplication shall contain a recital of the facts, shall show the amount ofrebate to which the applicant believes he or she is entitled, shall be approvedby the tax collector, and shall be made within the period of one year from thedate of the definite determination of the tax.
(e) The person against whom jeopardy collection proceedingshave been begun, may obtain a stay of collection of the whole or any part ofthe amount of the tax represented by the proceedings by filing with the taxcollector a bond in an amount not exceeding double the amount as to which thestay is desired, and with the surety as the tax collector deems necessary,conditioned upon the payment of the amount, the collection of which is stayedby the bond as is found to be due from the person when the tax roll has beencompleted and the tax rate fixed or as is determined by a court of competentjurisdiction after appeal to it. The amount of the tax which is stayed by thebond shall be paid on notice and demand of the tax collector at any time afterthe tax due date. The person subject to jeopardy collection proceedings underthe provisions of this section, who has obtained a stay of collection in wholeor in part, shall have the right to waive the stay at any time in respect tothe whole or any part of the amount covered by the bond and if, as the resultof the waiver, any part of the amount covered by the bond is paid, the bondshall, at the request of the taxpayer, be proportionately reduced.
§ 44-7-26 Jeopardy collections of taxes.– (a) If, between the assessment date and the tax due date, any tax collectorbelieves that the collection of any tax will be jeopardized by delay, he or sheshall, subject to the provisions of this section, collect the tax immediately.
(b) He or she may enforce collection of the tax by using anyone or more of the methods provided in chapters 8 and 9 of this title, or inany other section relating to the collection of taxes.
(c) If the amount of the tax has been definitely fixed by theassessors, the collector shall collect that amount. If the assessment of theproperty represented by the tax has been fixed by the assessors but the taxrate has not been laid, the collector shall, subject to the provisions of thissection, enforce collection of a tax obtained by multiplying the fixedassessment by the tax rate of the next preceding year. If neither theassessment of the property nor the tax rate has been fixed, the tax collectorshall make application to the assessors for a valuation on the property. Theassessors shall, immediately, value the property and the valuation placed uponthe property by the assessors, together with the tax rate of the precedingyear, shall be used by the collector in determining the amount of tax to becollected.
(d) If, after the payment of any tax in conformity with theprovisions of this section, it is found that the amount paid is in excess ofthe amount which would have been paid on the tax due date or after appeal tothe courts, the excess paid shall be returned to the taxpayer upon writtenapplication by him or her to the treasurer of the municipality. The writtenapplication shall contain a recital of the facts, shall show the amount ofrebate to which the applicant believes he or she is entitled, shall be approvedby the tax collector, and shall be made within the period of one year from thedate of the definite determination of the tax.
(e) The person against whom jeopardy collection proceedingshave been begun, may obtain a stay of collection of the whole or any part ofthe amount of the tax represented by the proceedings by filing with the taxcollector a bond in an amount not exceeding double the amount as to which thestay is desired, and with the surety as the tax collector deems necessary,conditioned upon the payment of the amount, the collection of which is stayedby the bond as is found to be due from the person when the tax roll has beencompleted and the tax rate fixed or as is determined by a court of competentjurisdiction after appeal to it. The amount of the tax which is stayed by thebond shall be paid on notice and demand of the tax collector at any time afterthe tax due date. The person subject to jeopardy collection proceedings underthe provisions of this section, who has obtained a stay of collection in wholeor in part, shall have the right to waive the stay at any time in respect tothe whole or any part of the amount covered by the bond and if, as the resultof the waiver, any part of the amount covered by the bond is paid, the bondshall, at the request of the taxpayer, be proportionately reduced.
