| 1 | 1 | | |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | 2023 -- S 0880 |
|---|
| 6 | 6 | | ======== |
|---|
| 7 | 7 | | LC002597 |
|---|
| 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: Senator Matthew L. LaMountain |
|---|
| 17 | 17 | | Date Introduced: March 30, 2023 |
|---|
| 18 | 18 | | Referred To: Senate Housing & Municipal Government |
|---|
| 19 | 19 | | |
|---|
| 20 | 20 | | |
|---|
| 21 | 21 | | It is enacted by the General Assembly as follows: |
|---|
| 22 | 22 | | SECTION 1. Section 44-5-67.2 of the General Laws in Chapter 44-5 entitled "Levy and 1 |
|---|
| 23 | 23 | | Assessment of Local Taxes" is hereby amended to read as follows: 2 |
|---|
| 24 | 24 | | 44-5-67.2. Warwick — Property tax classification — Duties of assessor. 3 |
|---|
| 25 | 25 | | (a) The assessor of the city of Warwick, on or before June 15 of each year, shall make a 4 |
|---|
| 26 | 26 | | full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, 5 |
|---|
| 27 | 27 | | subject to taxation, and determine the assessed valuation of each property class. The assessor has 6 |
|---|
| 28 | 28 | | the authority to apply different rates of taxation to each class and to determine the tax due and 7 |
|---|
| 29 | 29 | | payable on the property; provided, that the rates are pursuant to an annual tax resolution approved 8 |
|---|
| 30 | 30 | | in the same manner as is provided for budget approval in the city charter; provided, further, that 9 |
|---|
| 31 | 31 | | the rate of taxation is uniform within each class; and provided, further, that for each year, Class 1 10 |
|---|
| 32 | 32 | | property tax rates shall not be less than seventy-five percent (75%) of class two (2) property tax 11 |
|---|
| 33 | 33 | | rates. 12 |
|---|
| 34 | 34 | | (b) No separate class or zoning district shall be assigned or designated based solely upon a 13 |
|---|
| 35 | 35 | | so-called "scenic view" and no property in a particular class or zoning district shall be assessed at 14 |
|---|
| 36 | 36 | | an increased rate from other properties in the same class because of a scenic view. As used herein, 15 |
|---|
| 37 | 37 | | the term "scenic view" means that the property is situated in order that it has an outlook onto locally 16 |
|---|
| 38 | 38 | | significant features near the property, such as distinctive buildings or sight lines of vistas from 17 |
|---|
| 39 | 39 | | within the zoning district. 18 |
|---|
| 40 | 40 | | |
|---|
| 41 | 41 | | |
|---|
| 42 | 42 | | LC002597 - Page 2 of 3 |
|---|
| 43 | 43 | | SECTION 2. This act shall take effect upon passage. 1 |
|---|
| 44 | 44 | | ======== |
|---|
| 45 | 45 | | LC002597 |
|---|
| 46 | 46 | | ======== |
|---|
| 47 | 47 | | |
|---|
| 48 | 48 | | |
|---|
| 49 | 49 | | LC002597 - Page 3 of 3 |
|---|
| 50 | 50 | | EXPLANATION |
|---|
| 51 | 51 | | BY THE LEGISLATIVE COUNCIL |
|---|
| 52 | 52 | | OF |
|---|
| 53 | 53 | | A N A C T |
|---|
| 54 | 54 | | RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
|---|
| 55 | 55 | | *** |
|---|
| 56 | 56 | | This act would provide that in the city of Warwick, no separate class or zoning district 1 |
|---|
| 57 | 57 | | would be assigned or designated based solely upon a scenic view, and no property in a particular 2 |
|---|
| 58 | 58 | | class or zoning district would be assessed at an increased rate from other properties in the same 3 |
|---|
| 59 | 59 | | class because of a scenic view. 4 |
|---|
| 60 | 60 | | This act would take effect upon passage. 5 |
|---|
| 61 | 61 | | ======== |
|---|
| 62 | 62 | | LC002597 |
|---|
| 63 | 63 | | ======== |
|---|
| 64 | 64 | | |
|---|