2021 -- H 5106

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LC000168

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2021

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A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

     Introduced By: Representative Deborah A. Fellela

     Date Introduced: January 22, 2021

     Referred To: House Municipal Government

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-5-20.10 of the General Laws in Chapter 44-5 entitled "Levy and

Assessment of Local Taxes" is hereby amended to read as follows:

     44-5-20.10. Johnston -- Property tax classification authorized.

     The town of Johnston may, by resolution or ordinance adopted by the town council, provide

for a system of classification of taxable property in conformity with the provisions of § 44-5-11.8.

as follows:

     (1) Class one: all residential real estate which consists of not more than five (5) dwelling

units.

     (2) Class two: all commercial and industrial real estate and all residential real estate which

consists of six (6) or more dwelling units.

     (3) Class three: all ratable tangible personal property.

     (4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter

34 of this title.

     SECTION 2. This act shall take effect upon passage.

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LC000168

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

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     This act would allow the town of Johnston to adopt a tax classification plan independent

of the provisions of § 44-5-11.8.

     This act would take effect upon passage.

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LC000168

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