2022 -- H 8099

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LC005683

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2022

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A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES -- TOWN OF

JOHNSTON TAX CLASSIFICATION

     

     Introduced By: Representatives Fellela, Costantino, Perez, and Cardillo

     Date Introduced: April 06, 2022

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

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

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

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

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

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

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as follows:

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

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units;

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

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consists of six (6) or more dwelling units;

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     (3) Class three: all ratable tangible personal property; and

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

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34 of this title.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES -- TOWN OF

JOHNSTON TAX CLASSIFICATION

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     This act would amend the law pertaining to tax classifications in the town of Johnston to

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allow it to enact tax classifications in accordance with the nature of the real and personal property

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to be taxed.

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     This act would take effect upon passage.

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