Introduced By: Representatives M. Anderson, SanBento, Vieira, Cicilline and Dennigan
Date Introduced : April 14, 1999
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-5-11 of the General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" is hereby amended to read as follows:
44-5-11. Assessment of valuations -- Apportionment of levies.
-- (a) The assessors in several towns and cities shall
assess all valuation and apportion the levy of all taxes legally
ordered under the rules and regulations, not repugnant to law,
as the town meetings and city councils, respectively, shall from
time to time prescribe; provided, however, that the assessors
shall revalue all taxable real estate and implement the revaluation
within three (3) years after December 31, 1980 unless a town or
city shall have completed and implemented the revaluation within
seven (7) years prior to December 31, 1980 and each town or city
shall complete and implement a revaluation of all real estate
property each tenth (10th) year after its first revaluation is
implemented under this section unless an earlier date for revaluation
is established; provided further, however, the city of Woonsocket
shall have until December 31, 1999 and the town of Cumberland
shall have until December 31, 1984 to revalue all taxable real
estate and implement the revaluation. Those towns and cities which
have both completed and implemented a revaluation within seven
(7) years prior to December 31, 1980 shall revalue and implement
the revaluation within ten (10) years of the date of the prior
revaluation and each and every tenth (10th) year thereafter; provided,
however, that the city of Providence shall have until December
31, 1998 to revalue all taxable real estate; provided, however,
that the town of West Warwick shall have until December 31, 1993
to revalue all taxable real estate and implement the revaluation
provided, however, that the town of Warren and the city of Cranston
shall have until December 31, 1994 to revalue all taxable real
estate and implement the revaluation; provided, however, that
the town of Bristol shall have until December 31, 1994 to revalue
all taxable real estate and implement the revaluation; provided,
however, that the town of Narragansett shall have until December
31, 1992 to revalue all taxable real estate and implement the
revaluation; provided, however, that the city of Pawtucket and
the town of Burrillville shall have until December 31, 1995 to
revalue all taxable real estate and implement the revaluation;
provided, however, that the city of Central Falls and the towns
of Johnston, North Smithfield, and Lincoln shall have until December
31, 1993 to revalue all taxable real estate and implement the
revaluation; provided however, that the city of East Providence
shall have until December 31, 1996 to revalue all taxable real
estate and implement the revaluation; provided, however, that
the city of Cranston shall have until December 31, 1994 to revalue
all taxable real estate and implement the revaluation {DEL . DEL}
{ADD ;provided, however, that the City of Pawtucket shall have until
December 31, 1999 to revalue all taxable real estate and implement
the revaluation. ADD}
(b) The assessors of the respective cities and towns shall certify in writing to the department of administration of their proposed schedule of each revaluation and shall further certify in writing to the department when the revaluation is completed. At the completion of the revaluation, the certification shall include a tax rate, based upon the new valuation, which would have provided the same ad valorem revenue for the town or city as is being raised during the current town or city budget year.
(c) The provisions of this section shall be repealed in their entirety on January 1, 2000.
SECTION 2. This act shall take effect upon passage.
