Chapter 043
2023 -- H 6292 SUBSTITUTE A
Enacted 06/07/2023

A N   A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Representatives McNamara, Shekarchi, Bennett, Vella-Wilkinson, and Shanley

Date Introduced: April 19, 2023

It is enacted by the General Assembly as follows:
     SECTION 1. Section 44-5-67.2 of the General Laws in Chapter 44-5 entitled "Levy and
Assessment of Local Taxes" is hereby amended to read as follows:
     44-5-67.2. Warwick — Property tax classification — Duties of assessor.
     The assessor of the city of Warwick, on or before June 15 of each year, shall make a full
and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers,
subject to taxation, and determine the assessed valuation of each property class. The assessor has
the authority to apply different rates of taxation to each class and to determine the tax due and
payable on the property; provided, that the rates are pursuant to an annual tax resolution approved
in the same manner as is provided for budget approval in the city charter; provided, further, that
the rate of taxation is uniform within each class; and provided, further, that for each year, Class 1
property tax rates shall not be less than seventy-five percent (75%) fifty-seven percent (57%) of
class two (2) Class 2 property tax rates.
     SECTION 2. This act shall take effect upon passage and shall apply retroactively to the
December 31, 2022 assessment.
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LC002827/SUB A
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