| Chapter 340 |
| 2018 -- S 2854 Enacted 07/10/2018 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES--CITY OF CENTRAL FALLS |
| Introduced By: Senator Elizabeth A. Crowley |
| Date Introduced: May 03, 2018 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-5-20.2 of the General Laws in Chapter 44-5 entitled "Levy and |
| Assessment of Local Taxes" is hereby amended to read as follows: |
| 44-5-20.02. Central Falls -- Property tax classification -- List of ratable property. |
| (a) On or before June 1, except in 1990, in which case the time is thirty (30) days after |
| June 1, 1990, the assessor in the city of Central Falls, after certification for classification, shall |
| submit to the director of revenue a list containing the true, full, and fair cash value of the ratable |
| estate and motor vehicles and shall classify the property according to the following use: |
| (1) "Class 1" includes: |
| (i) Residential property which is property used or held for human habitation, containing |
| one or more dwelling units including rooming houses and mobile homes with facilities designed |
| and used for living, sleeping, cooking, and eating on a non-transient basis. This property includes |
| accessory land, buildings, or improvements incidental to the habitation and used exclusively by |
| the residents of the property or their guests. This property does not include a hotel, motel, |
| commercial, or industrial property. Residential property shall consist of: |
| (A) Owner-occupied dwellings of no more than five (5) units; |
| (B) Non owner-occupied dwellings of no more than five (5) units, including properties |
| for mixed use as residential and commercial properties; and |
| (C) Units or dwellings with six (6) or more units. |
| (ii) Open space including "farm", "forest", and "open-space land" as defined in |
| accordance with ยง 44-27-2. |
| (2) "Class 2" includes: |
| (i) Personal property, previously subject to tax, includes all goods, chattels, and effects, |
| wherever they may be, except those that are exempt from taxation by the laws of the United |
| States or of this state; and |
| (ii) Every vehicle and trailer registered under chapter 3 of title 31. |
| (3) "Class 3" includes property used commercially or for industrial manufacturing. |
| (b) The city of Central Falls may, by resolution or ordinance adopted by the city council, |
| provide for tax classification of property in the city of Central Falls to become effective in any |
| year in which the assessment roll reflects a general revaluation of all taxable property in the city |
| of Central Falls. |
| SECTION 2. This act shall take effect upon passage. |
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| LC005584 |
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