Section 44-13.1-2 Assessment of amounts of tax and payments to cities and towns and fire districts.

RI Gen L § 44-13.1-2 (2019) (N/A)
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§ 44-13.1-2. Assessment of amounts of tax and payments to cities and towns and fire districts. (a) Cities and towns and fire districts shall assess the property described in § 44-13.1-1(b) [repealed] and shall apply a tax rate to the assessed value in a manner consistent with property subject to taxation under the provisions of §§ 44-5-1 - 44-5-22.

(b) The amount of the tax on the property computed shall be submitted on or before October 1, 1985, and each year thereafter to the state budget offices.

(c) The state budget offices shall include the amount of the tax in the state budget for the next fiscal year, and the General Assembly shall annually appropriate to the several cities and towns and fire districts any sum that may be necessary to carry out the purposes of this section.

(d) Distribution of the appropriations and receipts as referenced in § 44-13.1-3 shall be made by the state on or before July 31 of 1986 and each year thereafter and the payments may be counted as a receivable by any city or town or fire district for a fiscal year ending the preceding June 30.

(e) The state of Rhode Island acting through the department of revenue shall have the right in accordance with § 44-5-26 to seek relief from any assessment.

History of Section. (P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 287, art. 18, § 1; P.L. 1987, ch. 205, § 1; P.L. 1987, ch. 261, § 1; P.L. 2008, ch. 98, § 40; P.L. 2008, ch. 145, § 40.)