reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-80 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-80 - Homestead exemption in the town of West Greenwich.

§ 44-5-80. Homestead exemption in the town of West Greenwich.(a) Notwithstanding any other provisions of the general or special laws to the contrary, the town council of the town of West Greenwich is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of West Greenwich and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed forty percent (40%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide by ordinance rules and regulations governing eligibility for the exemption established by this section.(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of West Greenwich, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.History of Section.P.L. 2005, ch. 35, § 1; P.L. 2005, ch. 84, § 1; P.L. 2005, ch. 414, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
RI Gen L § 44-5-81 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-81 - Pawtucket - Waiver of interest.

§ 44-5-81. Pawtucket — Waiver of interest.Notwithstanding any other provisions in the general laws to the contrary, the city of Pawtucket may, by ordinance duly enacted, authorize the finance director and/or the tax collector to waive interest on motor vehicle or tangible taxes, based on criteria established by the city council.History of Section.P.L. 2008, ch. 272, § 1; P.L. 2008, ch. 325, § 1; P.L. 2009, ch. 310, § 18.
RI Gen L § 44-5-82 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-82 - Cumberland homestead exemption.

§ 44-5-82. Cumberland homestead exemption.(a) The town council of the town of Cumberland is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the town of Cumberland and to grant homestead exemptions to the owner or owners of residential real estate or combination residential and commercial real estate in an amount not to exceed thirty percent (30%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this subsection, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(b) The town council of the town of Cumberland may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.History of Section.P.L. 2008, ch. 76, § 1; P.L. 2008, ch. 324, § 1.
RI Gen L § 44-5-83 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-83 - Annual training institute for local tax collectors.

§ 44-5-83. Annual training institute for local tax collectors.(a) The director of the department of revenue, in cooperation with the Rhode Island association of collection officers shall establish and conduct an annual training institute for local tax collectors. The training institute shall consist of certified training courses in such areas as recording of payments, reconciliation of tax, recording of abatements, banking, certificates of tax and other liens, bankruptcies, knowledge of state and local laws, and conducting a tax sale. For this purpose, the department may cooperate with educational institutions, local, regional, state, or national collections' organizations, and with any other appropriate professional organizations. The cost of said training program shall be at no cost to the state or municipality. A local tax collector who has successfully completed the training program, or who has obtained the necessary amount of credits, shall be awarded the designation of Rhode Island Certified Collector (RICC). Participation by a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation "RICC."(b) An applicant, who is a member of a local collector's staff, who has successfully completed the training program, or who has obtained the necessary courses, shall be awarded the designation of Rhode Island Certified Collector's Personnel (RICCP). Participation by the personnel or staff of a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation "RICCP."(c) The Rhode Island association of collection officers shall establish a program of recertification, approved by the department of revenue, for all designated members.History of Section.P.L. 2012, ch. 13, § 1; P.L. 2012, ch. 14, § 1.
RI Gen L § 44-5-84 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-84 - Town of East Greenwich - Exemption for elderly, disabled, and military service.

§ 44-5-84. Town of East Greenwich — Exemption for elderly, disabled, and military service.(a) The town council of the town of East Greenwich is authorized to fix the amount, if any, of a real estate exemption for East Greenwich residents based upon age, disability, or military service, including military service of a child of the resident. Exemptions may be tiered based upon age.(b) Any exemption shall only apply to residential property owned and occupied by the applicant.History of Section.P.L. 2013, ch. 443, § 1; P.L. 2013, ch. 474, § 1.
RI Gen L § 44-5-85 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-85 - Narragansett homestead exemption.

§ 44-5-85. Narragansett homestead exemption.(a) The town council of the town of Narragansett is authorized to annually fix the amount, if any, of a homestead exemption, with respect to assessed value, from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the town of Narragansett, and to grant homestead exemptions to the owner, or owners, of residential real estate, or combination residential and commercial real estate, in an amount not to exceed ten percent (10%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units, or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes, multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of Narragansett, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.History of Section.P.L. 2016, ch. 88, § 1; P.L. 2016, ch. 201, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
RI Gen L § 44-5-86 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-86 - The Neil J. Houston, Jr. Residential Re-entry Center.

§ 44-5-86. The Neil J. Houston, Jr. Residential Re-entry Center.The city of Pawtucket is authorized to exempt from taxation, to the extent the city council of the city of Pawtucket may from time to time determine, the real and personal property of the Neil J. Houston, Jr. Residential Re-entry Center located at 67-85 Slater Street, Pawtucket, RI.History of Section.P.L. 2017, ch. 455, § 1; P.L. 2017, ch. 468, § 1.
RI Gen L § 44-5.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.1 - Real Estate Nonutilization Tax|Section 44-5.1-1 - Purpose.

§ 44-5.1-1. Purpose.(a) There are numerous vacant and abandoned properties throughout the cities and towns of Rhode Island.(b) The existence of vacant and abandoned properties within a city or town contributes to the deterioration of its viable real estate.(c) Vacant and abandoned properties sometimes place a greater demand on essential city or town services such as police and fire protection than do occupied properties comparably assessed for real estate tax purposes.(d) The owners of vacant and abandoned properties do not always contribute a fair share of the costs of providing the foregoing essential city or town services financed in part by real estate tax revenues, which revenues are solely based on the assessed value of properties.(e) Some properties are deliberately left vacant by their owners in the hope that real estate values will increase, thereby enabling the owners to sell these properties at a substantial profit without making any of the required repairs or improvements to the property.(f) The nonutilization of property whether for profit speculation, tax benefit, or any other purposes is the making use of that property and as such, is a privilege incident to the ownership of the property.(g) Owners of vacant properties must be encouraged to use the properties in a positive manner to stop the spread of deterioration and to increase the stock of viable real estate within a city or town.(h) Owners of vacant and abandoned properties must be required, through a city's or town's power to tax, to pay a fair share of the cost of providing certain essential city or town services.History of Section.P.L. 1984, ch. 336, § 1; P.L. 1997, ch. 230, § 2; P.L. 1997, ch. 244, § 2; P.L. 2000, ch. 52, § 2; P.L. 2000, ch. 417, § 2.
RI Gen L § 44-5.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.1 - Real Estate Nonutilization Tax|Section 44-5.1-4 - Rate of tax.

§ 44-5.1-4. Rate of tax.The tax authorized by this chapter shall be measured by the assessed value of the real estate at the rate of ten dollars ($10.00) for each one hundred dollars ($100) of the assessed value of the real estate as most recently returned by the tax assessor of a city or town.History of Section.P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.
RI Gen L § 44-5.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.1 - Real Estate Nonutilization Tax|Section 44-5.1-5 - Date on which taxes due.

§ 44-5.1-5. Date on which taxes due.The tax imposed under authority of this chapter shall be due and payable in the same manner as other municipal taxes are due in a city or town.History of Section.P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.
RI Gen L § 44-5.1-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.1 - Real Estate Nonutilization Tax|Section 44-5.1-6 - Appeals.

§ 44-5.1-6. Appeals.(a) In any appeal from the imposition of the tax set forth in this chapter, the tax review board of a city or town shall find in favor of an appellant who shows that the property assessed:(1) Was actively marketed during the privilege year; or(2) Was occupied for substantial portions of the privilege year, notwithstanding its designation by the department of minimum housing.(3) Was exempt pursuant to § 44-5.1-3(i) from the imposition of the tax set forth in that section.(b) Nothing contained in this section shall be deemed to enlarge or diminish any other right of appeal that an appellant may possess pursuant to the general or public laws, or city or town ordinances.History of Section.P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1.
RI Gen L § 44-5.1-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.1 - Real Estate Nonutilization Tax|Section 44-5.1-7 - Severability.

§ 44-5.1-7. Severability.The provisions of this chapter are severable and if any provision, sentence, clause, section, or part of the chapter shall be held illegal, invalid, unconstitutional, or inapplicable to any person, circumstance, or time period, that illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of the chapter or its application. It is declared to be the legislative intent that this chapter would have been adopted had those provisions not been included or that person, circumstance, or time period been expressly excluded from its coverage.History of Section.P.L. 1984, ch. 336, § 1.
RI Gen L § 44-5.2-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry|Section 44-5.2-1 - Tax classification.

§ 44-5.2-1. Tax classification.(a) Any fire district in the town of Coventry may adopt a tax classification plan, by a vote of the electors of the district, with the following limitations:(1) The designated classes of property shall be limited to the four (4) classes as defined in subsection (b) of this section.(2) The effective tax rate applicable to any class excluding class 4 shall not exceed by fifty percent (50%) the rate applicable to any other class.(3) Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes, excluding class 4.(4) Notwithstanding subdivisions (2) and (3) of this subsection, the tax rates applicable to wholesale and retail inventory within class 3 as defined in subsection (b) of this section are governed by § 44-3-29.1.(5) The tax rates applicable to motor vehicles within class 4 as defined in subsection (b) of this section are governed by § 44-34.1-1.(6) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure applies to the reporting of and compliance with these classification restrictions.(b) (1) Classes of property. Class 1: Residential real estate consisting of no more than five (5) dwelling units, land classified as open space, and dwellings on leased land including mobile homes.(2) Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.(3) Class 3: All ratable tangible personal property.(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.History of Section.P.L. 2013, ch. 516, § 1.
RI Gen L § 44-5.2-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry|Section 44-5.2-2 - Audit of accounts and installation of systems.

§ 44-5.2-2. Audit of accounts and installation of systems.All fire districts located within the town of Coventry shall be required to provide for an independent annual audit.History of Section.P.L. 2013, ch. 516, § 1.
RI Gen L § 44-5.2-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry|Section 44-5.2-3 - Availability of funds upon failure of fire district to approve annual appropriation.

§ 44-5.2-3. Availability of funds upon failure of fire district to approve annual appropriation.Unless otherwise provided by charter, if a fire district in the town of Coventry fails to approve an annual appropriation measure, the same amounts appropriated in the previous fiscal year shall be available.History of Section.P.L. 2013, ch. 516, § 1.
RI Gen L § 44-5.2-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry|Section 44-5.2-4 - [Repealed.]

§ 44-5.2-4. [Repealed.]History of Section.P.L. 2013, ch. 516, § 1; Repealed by P.L. 2019, ch. 88, art. 3, § 11, effective July 5, 2019.
RI Gen L § 44-5.2-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry|Section 44-5.2-5 - Application.

§ 44-5.2-5. Application.The powers and duties set forth in this chapter shall not apply if specifically prohibited by the charter of any fire district.History of Section.P.L. 2013, ch. 516, § 1.
RI Gen L § 44-6-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-1 - Notice to assessors of state tax on inhabitants or ratable estates.

§ 44-6-1. Notice to assessors of state tax on inhabitants or ratable estates.Whenever any tax is ordered by the general assembly to be assessed and levied on the inhabitants or ratable estates within the state, and no special provision is otherwise made in the act ordering the tax, the secretary of state shall immediately send a certified copy of the act imposing the tax, to the clerk of every city or town, who shall notify the assessors of the act and deliver a copy to them; and the assessors shall immediately give notice and proceed to assess the tax or their city or town's proportion of the tax, in the same manner as provided by law for city and town taxes.History of Section.G.L. 1896, ch. 49, § 1; G.L. 1909, ch. 61, § 1; G.L. 1923, ch. 63, § 1; G.L. 1938, ch. 33, § 1; G.L. 1956, § 44-6-1.
RI Gen L § 44-6-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-2 - Remedy against illegal or overtax - Deficiencies in collections.

§ 44-6-2. Remedy against illegal or overtax — Deficiencies in collections.Every person who shall be overtaxed, or illegally taxed, shall have the same remedy as if it were a city or town tax; and if, on petition, judgment is given that the person is overtaxed, or illegally taxed, or if any person's tax for any cause is not collected, the deficiency caused by this in the tax or in the city or town's proportion of the tax shall be paid to the state by the town treasurer, out of the city or town treasury.History of Section.G.L. 1896, ch. 49, § 2; G.L. 1909, ch. 61, § 2; G.L. 1923, ch. 63, § 2; P.L. 1932, ch. 1945, § 7; G.L. 1938, ch. 33, § 2; G.L. 1956, § 44-6-2.
RI Gen L § 44-6-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-3 - Copy of assessment furnished to general treasurer.

§ 44-6-3. Copy of assessment furnished to general treasurer.The assessors, having completed the assessment, shall date, sign, and deposit the assessment in the office of the city or town clerk who shall immediately send a copy of the assessment to the general treasurer, with the names of the city or town treasurer and collector of taxes of the city or town, and their post office address.History of Section.G.L. 1896, ch. 49, § 3; G.L. 1909, ch. 61, § 3; G.L. 1923, ch. 63, § 3; G.L. 1938, ch. 33, § 3; G.L. 1956, § 44-6-3.
RI Gen L § 44-6-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-4 - Warrant for collection of tax.

§ 44-6-4. Warrant for collection of tax.The general treasurer shall immediately issue and affix to the copy his or her warrant under his or her hand, and which does not need to be under seal, directed to the collector of the city or town, commanding him or her, in the name of the state, to collect the several sums expressed in the warrant against each person's name, by the time as by law is limited, and to pay over the sums to him or her or his or her successors in office.History of Section.G.L. 1896, ch. 49, § 4; G.L. 1909, ch. 61, § 4; G.L. 1923, ch. 63, § 4; G.L. 1938, ch. 33, § 4; G.L. 1956, § 44-6-4.
RI Gen L § 44-6-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-5 - Collection in manner of city or town taxes.

§ 44-6-5. Collection in manner of city or town taxes.The collector shall immediately proceed to collect the state taxes in the same manner as is provided in case of city or town taxes.History of Section.G.L. 1896, ch. 49, § 5; G.L. 1909, ch. 61, § 5; G.L. 1923, ch. 63, § 5; G.L. 1938, ch. 33, § 5; G.L. 1956, § 44-6-5.
RI Gen L § 44-6-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-6 - Action against delinquent collector.

§ 44-6-6. Action against delinquent collector.The general treasurer may have his or her action against any delinquent city or town collector and his or her sureties, and proceedings shall be conducted as provided in §§ 44-7-16 — 44-7-18.History of Section.G.L. 1896, ch. 49, § 6; G.L. 1909, ch. 61, § 6; G.L. 1923, ch. 63, § 6; G.L. 1938, ch. 33, § 6; G.L. 1956, § 44-6-6.
RI Gen L § 44-6-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-7 - Distress warrant on failure of city or town treasurer to deliver delinquent collector's bond.

§ 44-6-7. Distress warrant on failure of city or town treasurer to deliver delinquent collector's bond.If any city or town treasurer shall neglect or refuse to deliver to the general treasurer any delinquent collector's bond for suit, the general treasurer shall immediately issue a warrant of distress against the city or town treasurer, directed to the sheriff or his or her deputy of the county in which the city or town treasurer resides.History of Section.G.L. 1896, ch. 49, § 7; G.L. 1909, ch. 61, § 7; G.L. 1923, ch. 63, § 7; G.L. 1938, ch. 33, § 7; G.L. 1956, § 44-6-7.
RI Gen L § 44-6-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-6 - Assessment and Collection of State Taxes|Section 44-6-8 - Attachment and sale of city or town treasurer's estate.

§ 44-6-8. Attachment and sale of city or town treasurer's estate.The deputy sheriff shall immediately attach and take possession of all the real and personal estate of the city or town treasurer, and sell it at public auction in the same manner as in the case of a delinquent collector.History of Section.G.L. 1896, ch. 49, § 8; G.L. 1909, ch. 61, § 8; G.L. 1923, ch. 63, § 8; G.L. 1938, ch. 33, § 8; G.L. 1956, § 44-6-8; P.L. 2012, ch. 324, § 76.