Chapter 04-018

2004 -- H 8451

Enacted 05/26/04

A N A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Representatives Williamson, Landroche, and Murphy

Date Introduced: April 22, 2004

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-5-11.9 of the General Laws in Chapter 44-5 entitled "Levy and

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

44-5-11.9. Residential real estate classification -- West Warwick. -- Notwithstanding

any provision within section 44-5-11.8 to the contrary, the town of West Warwick may adopt a

separate tax classification for residential real estate of four (4) or more dwelling units.

Notwithstanding any limitation, condition or any other provision to the contrary

contained within section 44-5-11.8, the town of West Warwick may adopt the following separate

and distinct tax classification tax-rates for each of the following classification:

(a) Classes of Property:

(1) Single-family homes, condominiums, residential real estate consisting of no more

than two (2) dwelling units (one of which is owner occupied), land classified as open space, and

dwellings on leased land including mobile homes;

(2) Residential real estate containing between two (2), three (3), four (4), and five (5)

dwelling units, except for two (2) dwelling units, one of which is owner occupied;

(3) Residential real estate containing six (6) or more dwelling units, and properties

containing partial commercial or business uses with six (6) or more dwelling units;

(4) Commercial and industrial real estate, and residential properties containing partial

commercial or business uses, with five (5) or less dwelling units; and

(5) Two (2) separate and distinct tax classification tax-rates for personal property

described as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.

     SECTION 2. This act shall take effect upon passage.

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LC03228

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