reglab/housing_qa huggingface dataset:
RI Gen L § 44-34-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-6 - Fire districts.

§ 44-34-6. Fire districts.The provisions of this chapter shall apply in all respects in the case of taxes assessed upon motor vehicles by any fire district. Effective with the year 2000 tax roll based upon values of December 31, 1999, the authority of fire districts as authorized by general or public law to levy excise taxes on motor vehicles is eliminated and each district shall be reimbursed for one hundred percent (100%) of current year lost revenues through fiscal year 2010 based upon what the levy net of personal exemptions would otherwise have been. That reimbursement shall be based upon submission of information to the department of revenue on the dates specified in § 44-34.1-2, and reimbursements shall be paid on the dates specified in that section. Future year reimbursements through fiscal year 2010 shall be based upon the year 2000 tax roll and values of December 31, 1999, and indexed by applying the annual change in the December Consumer Price Index — All Urban Consumers (CPI-U). For fiscal year 2011 and thereafter the state shall not reimburse fire districts pursuant to this chapter. Provided, for fiscal year 2011, and thereafter, the authority of fire districts to levy excise taxes shall be deemed restored. The year 2010 tax roll shall be based upon values of December 31, 2009, with corresponding adjustments made for each subsequent year based on the valuation of vehicles as of December 31 of the year preceding the tax year.History of Section.P.L. 1978, ch. 341, § 3; P.L. 2000, ch. 55, art. 19, § 2; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2008, ch. 98, § 50; P.L. 2008, ch. 145, § 50; P.L. 2010, ch. 23, art. 23, § 3; P.L. 2010, ch. 120, § 4.
RI Gen L § 44-34-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-7 - Severability.

§ 44-34-7. Severability.If any provision of this chapter is held invalid, the remainder of this chapter and the application of its provisions shall not be affected by this invalidity.History of Section.P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.
RI Gen L § 44-34-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-8 - Appeal procedure.

§ 44-34-8. Appeal procedure.(a) (1) Any taxpayer aggrieved by a valuation may appeal that valuation to the tax assessor within forty-five (45) days of notice of valuation. When the valuation of the vehicle has been made by the assessor, the assessor shall render a decision within ten (10) days of the filing of the appeal. When the valuation of the vehicle has been made by the Rhode Island vehicle valuation commission, the assessor shall forward the appeal on the form provided by the commission to the Rhode Island vehicle valuation commission within ten (10) days. The commission shall transmit its decision to the tax assessor within twenty (20) days of the receipt of the appeal.(2) The tax assessor shall notify the aggrieved taxpayer, in writing, of the commission decision within ten (10) days of the receipt of the commission decision.(b) Within thirty (30) days of the notification of the decision of the tax assessor or the commission, an aggrieved taxpayer may appeal the decision to the district court for the judicial division within which the city or town is located.(c) A party aggrieved by a final order of the district court may seek review of this order in the state supreme court by writ of certiorari. The petition for a writ of certiorari shall state the errors claimed. Upon the filing of the petition with the clerk of the supreme court, the supreme court may, if it sees fit, issue its writ of certiorari to the district court to certify to the supreme court the record of the proceeding under review, or so much of this as was submitted to the district court by the parties, together with any additional record of the proceedings in the district court.History of Section.P.L. 1984, ch. 334, § 1; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2014, ch. 186, § 1; P.L. 2014, ch. 208, § 1.
RI Gen L § 44-34-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-9 - Valuation of motor vehicles.

§ 44-34-9. Valuation of motor vehicles.For the purpose of the imposition of an excise tax upon motor vehicles, the tax assessor shall determine the value of each motor vehicle in accordance with the following procedures:(1) Each vehicle and trailer of the same make, type, model, and year of manufacture in this state shall be deemed to have one uniform statewide value to be utilized in each city and town, except in those instances where no uniform value is established pursuant to the rules of the vehicle value commission § 44-34-11 or where a value is established by the assessor pursuant to § 44-34-2.(2) The uniform value of each type of vehicle and trailer shall be determined by the Rhode Island vehicle value commission or in accordance with the rules of the vehicle value commission.(3) The value of each vehicle or trailer or each type vehicle or trailer not established by the Rhode Island vehicle value commission shall be determined by the assessor of the city or town in which the vehicle or trailer is registered. In making the determination, a uniform flat value for the vehicles in the municipality may be utilized by the assessor.History of Section.P.L. 1984, ch. 381, art. I, § 2; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art. 17, § 1.
RI Gen L § 44-34-10 - 44-34-10.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-10 - 44-34-10.2 - Repealed.

§ 44-34-10 — 44-34-10.2. Repealed.History of Section.P.L. 1984, ch. 381, art. I, § 2; Repealed by P.L. 1986, ch. 415, § 2.
RI Gen L § 44-34-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-12 - Cooperation of state agencies.

§ 44-34-12. Cooperation of state agencies.The department of revenue shall provide space and secretarial and clerical services to the Rhode Island vehicle value commission without charge to the commission. The department of transportation, and the department of revenue shall provide, consistent with law, information that is in their possession, which the commission determines to be useful or necessary in the conduct of its responsibilities.History of Section.P.L. 1984, ch. 381, art. I, § 2; P.L. 1986, ch. 198, § 50; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2006, ch. 246, art. 38, § 14; P.L. 2008, ch. 98, § 50; P.L. 2008, ch. 145, § 50.
RI Gen L § 44-34-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-13 - Tax exemption on vehicles adapted for persons who are disabled.

§ 44-34-13. Tax exemption on vehicles adapted for persons who are disabled.(a) The city or town councils of the various cities and towns may, by ordinance, exempt from taxation up to fifty percent (50%) of the value of any motor vehicle that is necessary to transport a family member with a disability or where the vehicle has been specially adapted to meet the specific needs of the person with a disability. This exemption shall apply to not more than one motor vehicle owned and registered for personal, noncommercial use. After the assessors have allowed an exemption under this section, no further evidence of the existence of the facts required by this section shall be required in any subsequent year in the city or town in which the exemption has been allowed.(b) For the purpose of this section:(1) "Special adaptations" includes, but is not limited to: wheelchair lifts; wheelchair carriers; wheelchair ramps; wheelchair securements; hand controls; steering devices; extensions, relocations, and crossovers of operator controls; power assisted controls; raised tops or dropped floors; raised entry doors; or alternative signaling devices to auditory signals.(2) "Specially adapted motor vehicle" means a motor vehicle with special adaptations; provided, that the cost of the special adaptations meets or exceeds seven percent (7%) of the value of the motor vehicle; provided, further, that the town of Johnston may, by ordinance, provide for an exemption when the cost of special adaptations is not less than two percent (2%).History of Section.P.L. 1992, ch. 369, § 1; P.L. 1998, ch. 109, § 2; P.L. 1999, ch. 83, § 125; P.L. 1999, ch. 130, § 125; P.L. 2002, ch. 388, § 1; P.L. 2005, ch. 117, art. 17, § 1.
RI Gen L § 44-34-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34 - Excise on Motor Vehicles and Trailers|Section 44-34-14 - Exemption for certain vehicles in the town of Warren.

§ 44-34-14. Exemption for certain vehicles in the town of Warren.The town of Warren may by ordinance exempt from the tax imposed by this chapter in an amount not to exceed one hundred dollars ($100) motor vehicles registered in Warren primarily fueled by:(1) Gas produced from biomass, with "biomass" meaning any organic material other than oil, natural gas and coal (including lignite) or any product thereof;(2) Liquid, gaseous or solid synthetic fuels, produced from coal;(3) Coke or coke gas; or(4) Electric motor drawing current from rechargeable batteries, fuel cells or other portable sources of electrical current.History of Section.P.L. 2006, ch. 342, § 1; P.L. 2006, ch. 481, § 1.
RI Gen L § 44-34.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998|Section 44-34.1-3 - Permanent oversight commission.

§ 44-34.1-3. Permanent oversight commission.(a) There is created a permanent oversight commission on inventory taxes and automobile excise taxes. The commission shall consist of the following members:(1) Chairperson of house finance committee, or designee;(2) Chairperson of senate finance committee, or designee;(3) Chairperson of the Rhode Island vehicle value commission;(4) Three (3) members of the Rhode Island Assessors Association;(5) Director of department of revenue, or designee;(6) Chief of the division of property valuation and municipal finance, or designee;(7) The president of the Rhode Island League of Cities and Towns, or designee;(8) The administrator of the Rhode Island division of motor vehicles, or designee;(9) The mayor of the city of Providence, or designee.(b) The purpose of the commission shall be to study and evaluate the phase-out of the automobile excise tax and to establish procedures when necessary to facilitate the phase-out of the tax by July 1, 2005.(c) The commission, at its first meeting, shall elect a chairperson from its membership.(d) The commission shall meet no less than two (2) times per year at the call of the chairperson or upon the request of at least three (3) of its members.(e) The members shall receive no compensation for their services. All departments and agencies of the state shall furnish advice and information, documentary or otherwise, to the commission and its agents as is deemed necessary or desirable by the commission to facilitate the purposes of the commission.History of Section.P.L. 1998, ch. 31, art. 28, § 3; P.L. 2006, ch. 246, art. 38, § 15; P.L. 2008, ch. 98, § 51; P.L. 2008, ch. 145, § 51.
RI Gen L § 44-34.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998|Section 44-34.1-4 - Severability.

§ 44-34.1-4. Severability.If any provision of this chapter or application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.History of Section.P.L. 1998, ch. 31, art. 28, § 3.
RI Gen L § 44-35-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-1 - Short title.

§ 44-35-1. Short title.This chapter may be cited as the "Property Tax and Fiscal Disclosure Law".History of Section.P.L. 1979, ch. 298, § 1.
RI Gen L § 44-35-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-2 - Purpose.

§ 44-35-2. Purpose.The purpose of this chapter is to:(1) Establish a procedure under which towns and cities may levy property taxes;(2) Provide for full disclosure of the effect of rate and base changes on property tax revenues;(3) Establish a procedure for public hearings on proposed budgets;(4) Require municipalities to adopt a balanced budget; and(5) Provide for fiscal oversight of municipalities incurring an operating deficit or an accumulated deficit in the preceding fiscal year.History of Section.P.L. 1979, ch. 298, § 1; P.L. 1981, ch. 297, § 1.
RI Gen L § 44-35-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-3 - Definitions.

§ 44-35-3. Definitions.(a) "Adjusted current property tax rate" means the estimated property tax rate that would be necessary in the next fiscal year to raise the maximum levy authorized by § 44-5-2 of the general laws.(b) "Chief elected official" means the highest locally elected official in each town or city.(c) "Proposed property tax rate" means the estimated property tax rate that is proposed by a town or city to support its operating budget for the town's or city's next fiscal year.History of Section.P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 182, § 9; P.L. 2006, ch. 253, § 2.
RI Gen L § 44-35-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-4 - Preparation of the "proposed property tax rate" and "adjusted current property tax rate".

§ 44-35-4. Preparation of the "proposed property tax rate" and "adjusted current property tax rate".The director of the department of revenue shall prepare and adopt by rule standards and procedures for town and cities to follow when preparing the "proposed property tax rate" and "adjusted current property tax rate." The director has the authority to waive the rule for any town or city, which the director deems to have established an acceptable method of preparation of the "proposed property tax rate" and "adjusted current property tax rate."History of Section.P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 181, art. 61, § 22; P.L. 2008, ch. 98, § 52; P.L. 2008, ch. 145, § 52.
RI Gen L § 44-35-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-5 - Full disclosure of property tax increases.

§ 44-35-5. Full disclosure of property tax increases.(a) In addition to existing town and city charter provisions and the general and public laws of the state of Rhode Island pertaining to public hearings regarding town and city budget adoptions, each town and city shall provide for a public hearing and for full property tax disclosure procedures as set out in this chapter.(b) The chief elected official in each town and city shall cause to be published the "proposed property tax rate" and the "adjusted current property tax rate" as defined in § 44-35-3 for the town or city. No property tax levy in excess of that in the current fiscal year shall be levied until a public hearing has been held as outlined in §§ 44-35-6 — 44-35-8.History of Section.P.L. 1979, ch. 298, § 1; P.L. 1999, ch. 354, § 35.
RI Gen L § 44-35-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-6 - Publication of property tax rates.

§ 44-35-6. Publication of property tax rates.At least ten (10) calendar days prior to the hearing for the purpose of adopting the town or city budget, the chief elected official in each town or city shall cause to be published a notice indicating the town's or city's intent to consider adopting a property tax levy. This notice shall be published in a newspaper of general circulation in the town or city. However, this notice may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. This notice shall constitute notice of public hearing which may coincide with the hearing on the proposed budget and shall be by and in the following form:(CITY, TOWN) of (NAME)NOTICE OF PROPOSED PROPERTY TAXRATE CHANGEThe (City, Town) proposes to increase (decrease) its property tax levy to __________ in the __________ budget year; the property tax levy this year is __________, THIS IS A PROPOSED INCREASE (DECREASE) OF __________%. It has been estimated that the proposed increase (decrease) in property tax revenues will result in a property tax rate of $__________ (proposed property tax rate) per $1,000 assessed valuation, as compared to the current property tax rate of $__________ per $1,000 assessed valuation.  A property tax rate of $__________ (adjusted current property tax rate) would be needed in the coming budget year to raise five and one-half percent (5.5%) more, as an adjustment for increased costs, than the property tax revenues being raised in the current budget year.  The (City, Town) budget __________ will be considered at (date, time, place). The above property tax estimates have been computed in a manner approved by the Rhode Island Department of Revenue. Chief Elected Official (Town, or City)History of Section.P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 182, § 9; P.L. 1986, ch. 198, § 51; P.L. 2006, ch. 253, § 2; P.L. 2008, ch. 98, § 52; P.L. 2008, ch. 145, § 52.
RI Gen L § 44-35-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-7 - Publication of town and city budget summary.

§ 44-35-7. Publication of town and city budget summary.At least ten (10) calendar days prior to the financial town meeting or, for towns and cities without town meetings, the first hearing on the budget for the purpose of adopting the budget, the chief elected official in each town and city shall cause to be published a budget summary in a newspaper of general circulation in the town or city. The budget summary shall set out proposed expenditures by department or function and receipts by source for the proposed budget year, and comparisons of these with estimated expenditures and receipts for the current budget year.The published budget summary shall be in the following form:    (CITY, TOWN) of (NAME)            REPORT TO TAXPAYERS ON CURRENT AND PROPOSED       BUDGET          Function or Purpose of Amounts Actually Budgeted for Proposed Budget year   Expenditures Current Year Operating Capital Operating Capital        Expenditures      1. Education      2. General Financial     Admin.      3. Public Works      4. Police Protection      5. Fire Protection      6. Sewerage      7. Other Sanitation      8. Parks and     Recreation      9. Interest on General     Debt     10. Principal on     General Debt     11. All Other (Specify)          Revenues      1. Local Property      2. Local Non-Property      3. Federal      4. State      5. All Other (Specify)     TOTAL BUDGET     Certification: This is to certify that data contained in this report are accurate to the best of my knowledge.    Date . . . . . . . . . . . . . . . . . . . .   Signature of Official  History of Section.P.L. 1979, ch. 298, § 1.
RI Gen L § 44-35-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-8 - Publication of proposal to amend town and city budget.

§ 44-35-8. Publication of proposal to amend town and city budget.At least ten (10) calendar days prior to formal action taken by a town or city to amend its adopted budget when the amendment would result in an accumulated increase in total property tax expenditures of five percent (5%), the chief elected official shall cause to be published in a newspaper of general circulation a notice of a proposal to amend the town or city budget. The notice shall contain a summary of the proposed amendment stating the purpose of the proposed expenditures and the impact the amendment is estimated to have on property taxes. The notice shall be in a form approved by the director of the department of revenue and it shall constitute a notice of public hearing.History of Section.P.L. 1979, ch. 298, § 1; P.L. 1985, ch. 181, art. 61, § 22; P.L. 2008, ch. 98, § 52; P.L. 2008, ch. 145, § 52.
RI Gen L § 44-35-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-9 - Severability.

§ 44-35-9. Severability.The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of this chapter.History of Section.P.L. 1979, ch. 298, § 6.
RI Gen L § 44-35-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-35 - Property Tax and Fiscal Disclosure - Municipal Budgets|Section 44-35-10 - Balanced municipal budgets - Additional reporting requirements - Electronic reporting/municipal uniform chart of accounts.

§ 44-35-10. Balanced municipal budgets — Additional reporting requirements — Electronic reporting/municipal uniform chart of accounts.(a) The operating budgets for all cities and towns shall provide for total appropriations that do not exceed total estimated receipts, taking into account any general fund surplus or deficit estimated to be carried over from the current fiscal year. The funding of accumulated deficits shall be consistent with the provisions of § 45-12-22 [repealed].(b) The chief elected official in each city and town shall provide to the division of municipal finance within thirty (30) days of final action, in the form and format required by the division, the adopted budget survey.(c) Within thirty (30) days of final action as referenced in subsection (b) each city or town shall provide to the division a five-year (5) forecast, in the form and format required by the division, for major funds as defined by generally accepted accounting principles as established by the governmental accounting standards board (GASB). The forecast shall also reflect any and all underlying assumptions.(d) The reports required under subsections (b) and (c) shall be submitted in accordance with the requirements outlined under § 45-12-22.2(d).(e) Within sixty (60) days of executing changes in healthcare benefits, pension benefits, and OPEB, a municipality shall provide a fiscal impact statement to the division of municipal finance, reflecting the impact on any unfunded liability and annual required contribution (ARC), as well as the impact on the five-year (5) forecast. The fiscal impact statements shall show underlying actuarial assumptions and provide support for underlying assumptions.(f) A municipality shall join electronic reporting/implement municipal uniform chart of accounts (UCOA), within six (6) months of implementation.History of Section.P.L. 1981, ch. 297, § 2; P.L. 2011, ch. 151, art. 12, § 13; P.L. 2016, ch. 142, art. 8, § 2.
RI Gen L § 44-36-1 - 44-36-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-36 - Energy Tax Credits for Residential Rental Properties|Section 44-36-1 - 44-36-7 - Repealed.

§ 44-36-1 — 44-36-7. Repealed.History of Section.P.L. 1980, ch. 148, § 1; P.L. 1984, ch. 213, § 2; Repealed by P.L. 1995, ch. 323, § 35, effective July 5, 1995.
RI Gen L § 44-37-1 - 44-37-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-37 - Energy Tax Credits for Industrial and Commercial Properties|Section 44-37-1 - 44-37-8 - Repealed.

§ 44-37-1 — 44-37-8. Repealed.History of Section.P.L. 1980, ch. 149, § 1; P.L. 1983, ch. 47, § 1; P.L. 1984, ch. 213, § 3; Repealed by P.L. 1995, ch. 323, § 36, effective July 5, 1995.