2012 -- S 2797

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LC02198

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

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A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES --

DORMITORIES

     Introduced By: Senators Ciccone, Goodwin, Jabour, Metts, and Pichardo

     Date Introduced: March 21, 2012

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

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Taxes" is hereby amended by adding thereto the following section:

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     44-5-83.1. Dormitory assessment fee. -- Notwithstanding any provisions of the general

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or public law to the contrary, a municipality is authorized to charge any “private nonprofit

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institution of higher education” as defined in subdivision 45-13-5.1(b) a dormitory assessment fee

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of one hundred fifty dollars ($150) per semester for each dormitory in that municipality owned or

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operated by such “private nonprofit institution of higher education”. For the purposes of this

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section, each entry bearing a discrete name or number as of January 1, 2012, shall constitute a

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separate dormitory. The assessor of taxes is authorized to access each such property for the

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purpose of enumerating the number of dormitories in conformity with this section.

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     SECTION 2. This act shall take effect upon passage.

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LC02198

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES --

DORMITORIES

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     This act would permit a municipality to assess a dormitory fee of one hundred fifty

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dollars ($150) per semester on each dormitory as defined therein.

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     This act would take effect upon passage.

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LC02198

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