| 8 | 8 | | ======== |
|---|
| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
|---|
| 10 | 10 | | IN GENERAL ASSEMBLY |
|---|
| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
|---|
| 12 | 12 | | ____________ |
|---|
| 13 | 13 | | |
|---|
| 14 | 14 | | A N A C T |
|---|
| 15 | 15 | | RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
|---|
| 16 | 16 | | Introduced By: Representatives McNamara, Shekarchi, Bennett, Vella-Wilkinson, and |
|---|
| 17 | 17 | | Shanley |
|---|
| 18 | 18 | | Date Introduced: April 19, 2023 |
|---|
| 19 | 19 | | Referred To: House Municipal Government & Housing |
|---|
| 20 | 20 | | (by request) |
|---|
| 21 | 21 | | |
|---|
| 22 | 22 | | It is enacted by the General Assembly as follows: |
|---|
| 23 | 23 | | SECTION 1. Section 44-5-67.2 of the General Laws in Chapter 44-5 entitled "Levy and 1 |
|---|
| 24 | 24 | | Assessment of Local Taxes" is hereby amended to read as follows: 2 |
|---|
| 25 | 25 | | 44-5-67.2. Warwick — Property tax classification — Duties of assessor. 3 |
|---|
| 26 | 26 | | The assessor of the city of Warwick, on or before June 15 of each year, shall make a full 4 |
|---|
| 27 | 27 | | and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, 5 |
|---|
| 28 | 28 | | subject to taxation, and determine the assessed valuation of each property class. The assessor has 6 |
|---|
| 29 | 29 | | the authority to apply different rates of taxation to each class and to determine the tax due and 7 |
|---|
| 30 | 30 | | payable on the property; provided, that the rates are pursuant to an annual tax resolution approved 8 |
|---|
| 31 | 31 | | in the same manner as is provided for budget approval in the city charter; provided, further, that 9 |
|---|
| 32 | 32 | | the rate of taxation is uniform within each class; and provided, further, that for each year, Class 1 10 |
|---|
| 33 | 33 | | property tax rates shall not be less than seventy-five percent (75%) fifty-seven percent (57%) of 11 |
|---|
| 34 | 34 | | class two (2) Class 2 property tax rates. 12 |
|---|