42-6053
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42-6053. Review and comment on proposed changes to model city tax code A. At least sixty days before adopting any modification or amendment of the model city tax code a city or town shall submit the proposed modification or amendment to the municipal tax code commission for review and recommendation. B. The commission shall review and comment on language submitted by any city, town or taxpayer for the purpose of describing, defining, deleting, adding or otherwise modifying taxable activities, exemptions, administrative procedures or regulations relating to the model city tax code. The commission may hold public hearings within thirty days after receiving a proposed amendment or modification for the purpose of reviewing and receiving comments on the proposed changes, shall consider any information and testimony presented at the hearing, may require changes to the language presented at the hearing and may require changes to the language presented by the city or town or taxpayer. Changes to the model city tax code approved by the commission shall be adopted by all cities and towns. This requirement shall not be construed to prohibit the commission from recommending a model or local option or changes to a model or local option contained in the model city tax code to be adopted only by those cities and towns choosing the option or from approving a change submitted by a city or town that does not apply to any other city or town. The city or town shall not adopt a modification or amendment of any provision of the model city tax code unless it has been approved by the commission. Changes in rates of tax are not subject to review, but a city or town imposing a new or different tax rate shall notify the commission within ten days after passage of the ordinance imposing the rate change. |