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 § 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.
Amendment history
History of Section. G.L. 1896, ch. 46, § 1; G.L. 1909, ch. 58, § 1; P.L. 1919, ch. 1735, § 1; G.L. 1923, ch. 60, § 1; P.L. 1932, ch. 1944, § 2; G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-1; P.L. 1960, ch. 52, § 27 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 178, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.
Source: view the official text
In this chapter (40 sections)
- 44-5-1 · Powers of city or town electors to levy â Date of assessment…
- 44-5-2 · Maximum levy
- 44-5-2.1 · Jamestown â Maximum levy
- 44-5-2.2 · West Warwick â Maximum levy
- 44-5-2.3 · Scituate â Maximum levy
- 44-5-2.4 · Woonsocket â Maximum levy
- 44-5-3 · Ratable property of a city or town â Definitions
- 44-5-4 · Purpose of tax levied by city or town electors
- 44-5-5 · Determination of date on which taxes due â Penalties on…
- 44-5-6 · Repealed
- 44-5-7 · Provision for municipal installment payments
- 44-5-8 · Form of option for quarterly payment
- 44-5-8.1 · Waiver of interest on overdue quarterly tax payments
- 44-5-8.2 · Johnston â Tax amnesty period
- 44-5-8.3 · Coventry â Tax amnesty period
- 44-5-8.4 · Woonsocket â Tax amnesty periods
- 44-5-8.5 · Woonsocket â Tax amnesty periods
- 44-5-8.6 · East Providence â Tax amnesty periods â Real property…
- 44-5-8.7 · East Providence â Tax amnesty periods â Tangible and…
- 44-5-9 · Deductions and penalties to insure prompt payment
- 44-5-10 · Interest forgiven during wartime military service
- 44-5-10.1 · Tax payment relief during periods of governmental cessation…
- 44-5-11 · Repealed
- 44-5-11.1 · Certification of businesses and employees engaged in…
- 44-5-11.2 · Purpose of training and certification provisions
- 44-5-11.3 · Annual training institute for tax assessors
- 44-5-11.4 · Technology grants for property tax administration
- 44-5-11.5 · Legislative findings â Revaluation cycle
- 44-5-11.6 · Assessment of valuations â Apportionment of levies
- 44-5-11.7 · Permanent legislative oversight commission
- 44-5-11.8 · Tax classification
- 44-5-11.9 · West Warwick â Residential real estate classification
- 44-5-11.10 · Real estate tax classification â East Providence
- 44-5-11.11 · Residential real estate classification â West Greenwich
- 44-5-11.12 · Residential real estate classification â Glocester
- 44-5-11.13 · Homestead exemption in the town of Glocester
- 44-5-11.14 · Commercial/residential real estate classification â…
- 44-5-11.15 · Authority to extend homestead exemption
- 44-5-11.16 · Tax classification â Cumberland
- 44-5-11.17 · Division of municipal finance classification exemption…