(A) Notice. The Collector, after receiving a list of the assessments, shall forthwith, at the expense of the town send to each person assessed a notice of the amount of the assessment. The notice shall substantially identify the person assessed, state the amount of the assessment and refer to the remedy available under R.I. Gen. Laws § 44-5-26. The notice shall be mailed postage prepaid and directed to the last known address of the person assessed. If there are persons whose address is unknown similar notice covering the assessment against such person shall be published in a newspaper of general circulation published in Newport County and such published notice may be a single collective notice for all such persons. No irregularity in the notice required by this section shall excuse the nonpayment of the assessment or effect the validity or proceeding for collection thereof so long as there is substantial compliance with the provisions hereof.
(B) Application of general laws to collection. In proceedings under R.I. Gen. Laws § 44-5-26 in connection with an assessment under this section, R.I. Gen. Laws § 44-5-30 shall apply without regard to those provisions of said section dealing with taxpayer accounts. R.I. Gen. Laws § 44-5-31 shall not apply. The Town Council shall be made a party in lieu of the assessors.
(C) Corrected assessment. In the event an assessment is partly or wholly invalid the Town Council may make a corrected assessment to replace the invalid assessment and certify same to the Finance Director. The corrected assessment shall be due and payable at the time regular town taxes or installments thereof are first due and payable after receipt by the finance Director of such certificate. The person assessed shall be eligible to pay such corrected assessment in installments to the extent permitted by the Town Council. Except as set forth herein said corrected assessment shall be subject to the same provisions as the original assessment authorized hereby.
(D) Cancellation of assessments. The Town Council may at any time cancel in whole or in part any assessment to the extent the Town Council determines it to have been improperly imposed.
(Ord. passed 7-21-03)