Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-1 — Powers of city or town electors to levy â Date of assessment of valuations

The electors of any city or town qualified to vote on any proposition to impose a
tax or for the expenditure of money, when legally assembled, may levy a tax for the
purposes authorized by law, on the ratable property of the city or town, either in
a sum certain, or in a sum not less than a certain sum and not more than a certain
sum. The tax shall be apportioned upon the assessed valuations pursuant to Â§ 44-5-12 as determined by the assessors of the city or town as of December 31 in each year
at 12:00 A.M. midnight, the date being known as the date of assessment of city or
town valuations.

Last amended: History of Section. G.L. 1896, ch. 46, Â§ 1; G.L. 1909, ch. 58, Â§ 1; P.L. 1919, ch. 1735, Â§ 1; G.L. 1923, ch. 60, Â§ 1; P.L. 1932, ch. 1944, Â§ 2; G.L. 1938, ch. 31, Â§ 1; P.L. 1949, ch. 2330, Â§ 2; G.L. 1956, Â§ 44-5-1; P.L. 1960, ch. 52, Â§ 27 (unconstit.); P.L. 1961, ch. 3, Â§ 1; P.L. 1969, ch. 178, Â§ 1; P.L. 2021, ch. 121, Â§ 1, effective July 2, 2021; P.L. 2021, ch. 122, Â§ 1, effective July 2, 2021.

Source: official text

R.I. Gen. Laws § 44-5-1 — Powers of city or town electors to levy â Date of assessment of valuations

R.I. Gen. Laws § 44-5-1 — Powers of city or town electors to levy â Date of assessment of valuations