| Chapter 092 |
| 2022 -- S 2876 Enacted 06/17/2022 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES -- TOWN OF JOHNSTON TAX CLASSIFICATION |
Introduced By: Senators Lombardo, Archambault, and Ciccone |
| Date Introduced: April 12, 2022 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-5-20.10 of the General Laws in Chapter 44-5 entitled "Levy and |
| Assessment of Local Taxes" is hereby amended to read as follows: |
| 44-5-20.10. Johnston -- Property tax classification authorized. |
| The town of Johnston may, by resolution or ordinance adopted by the town council, provide |
| for a system of classification of taxable property in conformity with the provisions of ยง 44-5-11.8. |
| as follows: |
| (1) Class one: all residential real estate which that consists of not more than five (5) |
| dwelling units; |
| (2) Class two: all commercial and industrial real estate and all residential real estate which |
| that consists of six (6) or more dwelling units; |
| (3) Class three: all ratable tangible personal property; and |
| (4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter |
| 34 of this title. |
| SECTION 2. This act shall take effect upon passage. |
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| LC005794 |
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