Chapter
493
2007 -- S 0915
Enacted 07/05/07
A N A C T
RELATING TO TAXATION
- LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Senator Christopher B. Maselli
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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LC02797
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