(A) Pursuant to S.L. 2015-266, the Town Council directs that the town shall not mail a refund for an overpayment of tax if the refund is less than $15.
(B) The Town Tax Collector is hereby directed to:
(1) Keep a record of all minimal refunds by receipt number and amount,
(2) Make a report of the amount of these refunds to the Town Council at the time of settlement, and
(3) Implement a system by which payment of the refund may be made to a taxpayer who comes in person to the Town Hall seeking the refund, or alternatively applied as a credit against the tax liability of the taxpayer for taxes due to the town for the next succeeding year.
(C) Unless the taxpayer requests the minimal refund in person at the Town Hall before the end of the same fiscal year in which the refund is due, the Town Tax Collector is directed to apply that amount to the taxpayer’s tax liability to the town for the next succeeding year.
(Res. passed 11-7-16)