06-LA 031

2006 -- H 6879

Enacted 06/16/06

A N A C T

RELATING TO PROPERTY -- TAX CLASSIFICATION IN THE WEST GLOCESTER FIRE DISTRICT

Introduced By: Representatives Pacheco, Winfield, and Gorham

Date Introduced: January 24, 2006

It is enacted by the General Assembly as follows:

     SECTION 1. Section 5 of an act entitled, "An Act to Incorporate the West Glocester Fire

District" passed at the January Session, A.D. 1959 and amended thereafter is hereby further

amended to read as follows:

     Section 5. Those persons of the district qualified to vote under section 2 of this charter, at

any of their legal meetings, shall have power to order such taxes and provide for assessing and

collecting the same, on any or all, as they shall determine, of the following classes if taxable

property in said district: (1) land, (2) buildings and improvements, and (3) tangible personal

property, as they shall deem necessary for purchasing and procuring real estate, buildings,

implements and apparatus, and a supply of water for the extinguishment of fire; for the payment

of the current expenses of the district; also for the payment of any indebtedness that has been or

may be incurred by the district; and such taxes so ordered shall be assessed by the assessors of

said district according to the last valuation made by the assessors of the town next previous to

said assessment, adding, however, any taxable property which may have been omitted by said

town assessors or after acquired; and in all cases where the town assessors have included property

within the district and property without the district in one valuation, the assessors of the district

shall make an equitable valuation of that portion of the same lying within the district; and in the

assessing and collecting of said taxes such proceedings shall be had by the officers of the said

district, as near as may be, as are required to be had by the corresponding officers of towns in

assessing and collecting town taxes; and the collector of taxes for the said district shall, for the

purposes of collecting taxes assessed by said district, have the same powers and authority as are

now or may hereafter be by law conferred on collectors of taxes for towns in this state. Said

district may provide for such deduction from the tax assessed against this state. Said district may

provide for such deduction from the tax assessed against any person if paid by an appointed time,

or for such penalty by way of percentage on the tax if not paid by an appointed time, or for such

penalty by way of percentage on the tax if not paid at the appointed time, not exceeding twelve

percent (12%) per annum, as they shall deem necessary to insure punctual payment.

Notwithstanding any provisions to the contrary, the West Glocester fire district shall have the

power to adopt and implement a system of property tax classification in accordance with section

44-5-11.8 of the general laws.

     SECTION 2. This act shall take effect upon passage.

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LC00836

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