Chapter
393
2007 -- H 6263
Enacted 07/05/07
A N A C T
RELATING
TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced
By: Representatives Ucci, Fellela, Petrarca, and Smith
Date
Introduced: April 10, 2007
It is enacted by the General Assembly as
follows:
SECTION 1. Chapter
44-5 of the General Laws entitled "Levy and Assessment of Local
Taxes" is hereby amended by adding thereto
the following section:
44-5-20.13.1.
Deferment of payment of tax for qualified senior citizens, disabled
citizens and disabled veterans - Johnston. -- (a) The town council
for the town of Johnston may
by ordinance, provide that the payment of
property taxes on a single family dwelling owned and
occupied by a senior citizen, disabled citizen
or disabled veteran be partially deferred until the
property is disposed by reason of death of all
qualified owners, or by reason of transfer or
conveyance; provided however, that any taxes so
deferred shall contribute a lien against the real
estate.
(b) For the
purposes of this section the following definitions shall apply:
(1)
"Senior citizen" means any Johnston resident who is sixty-five (65)
years of age or
older.
(2)
"Disabled citizen" means a Johnston resident who has been determined
to be totally
disabled by the United States Social Security
Administration.
(3)
"Disabled Veteran" means a Johnston resident who is a veteran, and
has been
determined to be totally disabled by the United
States Veterans Administrator.
(c) The town
council for the town of Johnston shall by ordinance, establish the
requirements and application and/or verification
procedures for taxpayers to avail themselves of
the benefit of the deferment provided for in
this section.
SECTION 2. This
act shall take effect upon passage.
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LC02818
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