Chapter
358
2007 -- H 6480
Enacted 07/07/07
A N A
C T
RELATING TO TAXATION
-- PROPERTY SUBJECT TO TAXATION
Introduced By:
Representative Raymond C. Church
Date Introduced: June 05,
2007
It is enacted
by the General Assembly as follows:
SECTION
1. Section 44-3-51 of the General Laws in Chapter 44-3 entitled "Property
Subject
to Taxation" is hereby amended to read as follows:
44-3-51.
North Smithfield -- Tax exemptions. -- (a) The town council of the town
of
North
Smithfield has the authority to exempt certain property from taxation based on
the
following:
any real property situated in the town and owned and occupied by any person who
has
resided
in the town of North Smithfield for three (3) years, ending with the date of
assessment
December
31st of the year requesting the exemption. Persons who are at least sixty-five
(65)
years of
age are exempted up to three five hundred dollars ($300) ($500)
from taxation. These
exemptions
are in addition to any and all other exemptions from taxation to which the
person may
otherwise
be entitled. The exemption shall be applied uniformly and without regard to
ability to
pay.
(b) The town council of the town of North Smithfield is authorized to provide
by
ordinance
an exemption not to exceed three five hundred dollars ($300)
($500) from local
taxation
on residential real property owned by any person who meets the following requirements:
head of
household; determined by the social security administration to be totally
disabled;
occupies
the property as the principal domicile of the person who is disabled. In no
case is the
residential
real property entitled to more than one three five hundred dollar
($300) ($500)
exemption
even though occupied and designated as a domicile by more than one disabled
person.
Upon
attaining the age of sixty-five (65) years the totally disabled person is no
longer entitled to
the
exemption provided in this section. The exemption is not allowed unless the
person entitled to
it has
presented to the assessor, on or before the last day on which sworn statements
may be filed
with the
assessor for the year for which the exemption is claimed, evidence that he or
she is
entitled
to the exemption.
SECTION
2. This act shall take effect upon passage.
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LC03229
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