Introduced By: Reps. Costantino, Cicilline, Ajello, Fox and Slater
Date Introduced : June 22, 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, {DEL 1998 DEL} {ADD 2000 ADD} 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.
(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) {ADD Except for that portion of section (a) which relates to the city of Providence and section (d) ADD} {DEL T DEL} {ADD t ADD} he provisions of this section shall be repealed {DEL in their
entiretyDEL} on January 1, 2000.
{ADD (d) The City of Providence shall furnish the General Assembly with a quarterly report detailing the status of the revaluation process in the city of Providence, including data regarding the percentage of the revaluation completed, projected completion date, identification of any disputed issues, and such other data and information necessary to monitor the progress of the revaluation process. ADD}
SECTION 2. This act shall take effect upon passage.
