reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-34 - Warrant for collection.

§ 44-5-34. Warrant for collection.The city or town treasurer shall issue and affix to the copy of the assessment a warrant under his or her hand, and which does not need to be under seal, directed to the collector of taxes of the city or town, commanding him or her to proceed and collect the several sums of money expressed in the warrant, of the persons and estates liable for this money, by the time directed by the city or town, and to pay over the sums to him or her or to his or her successor in office. Whenever any city or town elects its city or town treasurer as collector of taxes for the city or town, the warrant shall be issued to the city or town treasurer as collector of taxes by the city or town clerk.History of Section.G.L. 1896, ch. 46, § 22; G.L. 1909, ch. 58, § 22; G.L. 1923, ch. 60, § 22; G.L. 1938, ch. 31, § 21; G.L. 1956, § 44-5-34.
RI Gen L § 44-5-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-35 - Providence - Collection procedure.

§ 44-5-35. Providence — Collection procedure.In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Providence shall, on completing the assessment, date and sign the assessment, and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.History of Section.G.L. 1896, ch. 46, § 23; G.L. 1909, ch. 58, § 23; G.L. 1923, ch. 60, § 23; G.L. 1938, ch. 31, § 22; G.L. 1956, § 44-5-35.
RI Gen L § 44-5-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-36 - Pawtucket - Collection procedure.

§ 44-5-36. Pawtucket — Collection procedure.In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Pawtucket shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by direction of the city council.History of Section.G.L. 1896, ch. 46, § 24; P.L. 1897, ch. 466, § 1; P.L. 1907, ch. 1425, § 1; G.L. 1909, ch. 58, § 24; G.L. 1923, ch. 60, § 24; G.L. 1938, ch. 31, § 23; G.L. 1956, § 44-5-36.
RI Gen L § 44-5-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-37 - Cranston - Collection procedure.

§ 44-5-37. Cranston — Collection procedure.In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Cranston shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.History of Section.G.L. 1938, ch. 31, § 23½; P.L. 1940, ch. 923, § 1; G.L. 1956, § 44-5-37.
RI Gen L § 44-5-38.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-38.1 - Repealed.

§ 44-5-38.1. Repealed.History of Section.P.L. 1974, ch. 200, art. 1, § 2; P.L. 1983, ch. 167, art. IX, § 1; P.L. 1984, ch. 150, § 6; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective June 22, 1987.
RI Gen L § 44-5-39.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-39.1 - Recording required.

§ 44-5-39.1. Recording required.No tax provided for in § 44-5-39 constitutes a valid lien upon any parcel of real estate classified as farm, forest, or open space unless notice of the classification of the real estate has been filed by the tax assessor with the recorder of deeds of the city or town in which the real estate is located. There is no recording fee collected for the recording of the notice.History of Section.P.L. 1986, ch. 41, § 1.
RI Gen L § 44-5-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-40 - Procedures for collecting land use change tax.

§ 44-5-40. Procedures for collecting land use change tax.(a) When a change in the use of the land occurs the assessor shall record in the land evidence records a notice of the change in use, stipulating on the land evidence records, a description of the property, its plat and lot number (if any), the fair market value, and the amount of taxes due. Similar notices shall be mailed to the present owner of the property and the director of environmental management by registered or certified mail within twenty-four (24) hours of the recording. The tax constitutes a lien on the property at the time of recording the notice of land use change and the tax becomes due and payable in full within ninety (90) days of the date of recording. The lien continues in effect until the taxes are paid in full. Every city and town shall make provisions for the payment in installments of any land use change tax, permitting persons to pay the tax in equal quarterly installments, with the final quarter to be paid in full within one year of the date when the change of use notice is recorded, as prescribed in this subsection. Failure by the owner to pay the taxes in a timely manner as prescribed in this subsection allows the tax collector to advertise and sell the property in the same manner as prescribed in chapter 9 of this title.(b) The board of assessment review of any city or town, or the city or town council if there is no board of review in any city or town, has the authority to hear and consider the appeal of any property owner concerning the fair market value placed on his or her land by the assessor, and if it appears that the land has been appraised in excess of its fair market value at the time of the change in use, the board or council has the power to change the value of the land and adjust the land use change tax applied to the land according to the schedule prescribed in § 44-5-39.History of Section.P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
RI Gen L § 44-5-41 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-41 - Condemnation not to result in land use change tax.

§ 44-5-41. Condemnation not to result in land use change tax.The taking of land which is being valued, assessed, and taxed as farm, forest, or open space land pursuant to the provisions in § 44-5-12 by right of eminent domain does not subject the land so taken to the land use change tax imposed by § 44-5-39.History of Section.P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
RI Gen L § 44-5-42.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-42.1 - Repealed.

§ 44-5-42.1. Repealed.History of Section.P.L. 1984, ch. 245, art. X, § 1; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective June 22, 1987.
RI Gen L § 44-5-43 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-43 - Definitions.

§ 44-5-43. Definitions.(a) As used in this chapter, the following terms are defined as follows:(1) "Assessment ratio study" means the process of comparing, on a sampling basis, the current market values of properties to their assessed valuations, and of applying statistical procedures to determine assessment levels and to measure the nonuniformity of assessments.(2) "Department" means the department of revenue.(3) "Russell index of inequality" is that percentage obtained from the relation between the average absolute deviation of assessment ratios and the average ratio of assessment, and formulated as follows:(b) Average absolute deviation of assessment ratios divided by the average assessment ratio = Russell index of inequality.History of Section.P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2010, ch. 239, § 38.
RI Gen L § 44-5-44 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-44 - Collection and publication of property tax data.

§ 44-5-44. Collection and publication of property tax data.(a) The department of revenue shall annually make and publicly issue comprehensive assessment ratio studies of the average level of assessment and the degree of assessment uniformity within each town and city. The department of revenue shall also annually compute and publicly issue the Russell Index of Inequality within each town and city.(b) The department of revenue shall require assessors and other officers to report to it data on assessed valuations and other features of the property tax for the periods and in the form and content that the department of revenue requires. The department of revenue shall construct and maintain its system for the collection and analysis of property tax facts to enable it to make intrastate comparisons as well as interstate comparisons based on property tax and assessment ratio data compiled for other states by the United States Bureau of the Census or any agency successor to the Bureau.History of Section.P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-45 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-45 - Severability of §§ 44-5-43 - 44-5-45.

§ 44-5-45. Severability of §§ 44-5-43 — 44-5-45.The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of §§ 44-5-43 — 44-5-45.History of Section.P.L. 1979, ch. 298, § 6.
RI Gen L § 44-5-46 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-46 - Severability.

§ 44-5-46. Severability.If any clause, sentence, paragraph, or part of this chapter shall for any reason is judged invalid by any court of competent jurisdiction, the judgment shall not affect, impair, or invalidate the remainder of the chapter but shall be confined in its operation to the clause, sentence, paragraph, or part of the chapter directly involved in the controversy in which judgment has been rendered.History of Section.P.L. 1980, ch. 252, § 4.
RI Gen L § 44-5-47 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-47 - Repealed.

§ 44-5-47. Repealed.History of Section.P.L. 1984, ch. 206, art. I, § 1; Repealed by P.L. 1984, ch. 450, § 2, effective June 28, 1984.
RI Gen L § 44-5-48 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-48 - Municipal revaluation - Registration.

§ 44-5-48. Municipal revaluation — Registration.All persons, firms, partnerships, corporations, or other business entities seeking to perform a municipal revaluation as is described in § 44-5-11.6 shall first register with the department of revenue and shall conform to the rules and regulations promulgated by the director of the department of revenue in order to do business in this state.History of Section.P.L. 1984, ch. 365, § 1; P.L. 1984, ch. 381, art. II, § 3; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-49 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-49 - Municipal revaluation - Rules and regulations - Investigation.

§ 44-5-49. Municipal revaluation — Rules and regulations — Investigation.The director of the department of revenue is authorized and empowered to promulgate rules and regulations for revaluation firms as described in § 44-5-48, and the director is authorized to investigate and inquire into the resources of applicants including, but not limited to, contacting prior persons for whom service was performed in order to evaluate the applicant's ability to perform the service of revaluation.History of Section.P.L. 1984, ch. 365, § 2; P.L. 1984, ch. 381, art. II, § 3; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-50 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-50 - Contract for revaluation - Certified copy.

§ 44-5-50. Contract for revaluation — Certified copy.Within ten (10) days after execution of a contract for revaluation as described in § 44-5-11.6, the city or town clerk shall submit a duly authorized and certified copy of the contract to the department of revenue.History of Section.P.L. 1984, ch. 365, § 3; P.L. 1984, ch. 381, art. II, § 3; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-51 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-51 - Little Compton - Exemption of commercial fishers.

§ 44-5-51. Little Compton — Exemption of commercial fishers.All gear and tackle owned by a commercial fisher who is a resident of the town of Little Compton is exempt from taxation by the town of Little Compton.History of Section.P.L. 1992, ch. 130, § 1; P.L. 1992, ch. 348, § 1.
RI Gen L § 44-5-52 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-52 - Burrillville - Property tax classification authorized.

§ 44-5-52. Burrillville — Property tax classification authorized.Notwithstanding the provisions of § 44-5-11.8 to the contrary, the town of Burrillville is authorized to adopt a system of property tax classification in any year commencing in 2013 for taxes assessed as of December 31, 2012, and thereafter.History of Section.P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
RI Gen L § 44-5-53 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-53 - Burrillville - Property tax classification - List of ratable property.

§ 44-5-53. Burrillville — Property tax classification — List of ratable property.(a) Upon adoption of a system of classification of taxable property by the town of Burrillville, all ratable property in the town of Burrillville shall be classified by the assessor as follows:(1) Class 1: All residential real estate, which consists of not more than six (6) dwelling units. Class 1 includes all mobile/manufactured homes and residential condominiums;(2) Class 2: All commercial and industrial real estate and all residential real estate which consists of more than six (6) dwelling units;(3) Class 3: All ratable tangible personal property;(4) Class 4: All motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the town council may, by ordinance, establish a process by which the assessor shall tax the property at the rate of the predominate use of the property.(c) Notwithstanding any provisions of § 44-5-11.8, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (a) of this section are governed by § 44-3-29.1.(d) The tax rates applicable to motor vehicles within Class 4 as defined in subsection (a) of this section are governed by § 44-34.1-1.History of Section.P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
RI Gen L § 44-5-54 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-54 - Burrillville - Property tax classification - Duties of the assessor.

§ 44-5-54. Burrillville — Property tax classification — Duties of the assessor.(a) The assessor of the town of Burrillville, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation under this chapter, and determine the assessed valuation of each property class.(b) The assessor is authorized to apply different rates of taxation to each property class as set forth in § 44-5-53 to determine the tax due and payable on the property; provided, that the rate for each class is uniform within each class; and for each year. Class 2 property rates shall not be more than one hundred fifty percent (150%) of Class 1 property tax rates, and Class 3 property rates shall not be more than two hundred twenty-five percent (225%) of the maximum allowable Class 2 property rates.History of Section.P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
RI Gen L § 44-5-55 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-55 - Burrillville - Property tax classification - Procedures for adopting - Tax levy determination.

§ 44-5-55. Burrillville — Property tax classification — Procedures for adopting — Tax levy determination.The assessor shall provide to the town council of Burrillville a list containing the full and fair cash valuation of each property class, and the town council shall annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.History of Section.P.L. 1994, ch. 40, § 1.
RI Gen L § 44-5-55.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-55.1 - Burrillville - Tax assessment stabilization. [As repealed by P.L. 2020, ch 50, § 1.]

§ 44-5-55.1. Burrillville — Tax levy assessment stabilization.The town of Burrillville is authorized to establish by ordinance a process to stabilize tax assessments and/or provide tax credits for physical improvements made to certain properties located in areas of town that have been designated substandard by the town's comprehensive plan or as may be separately designated by the town council. Specifically, said ordinance shall provide that physical improvements made to any commercial, industrial, mixed use buildings, and apartment houses with six (6) or more legal units located in areas that have been designated may be eligible for tax stabilization and/or a tax credit against their real estate tax levy as set forth in the town's ordinance. The stabilization granted or tax credit based upon these improvements shall be in place for a period not to exceed ten (10) years from the date on which the work on the improvements shall have been completed. All improvements made to the property will be assessed accordingly as of December 31 of each year per § 44-5-1. The ordinance shall also include a process for an applicant to apply and qualify for said credits.History of Section.P.L. 2006, ch. 411, § 1; P.L. 2006, ch. 532, § 1; P.L. 2020, ch. 53, § 1.
RI Gen L § 44-5-55.1.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-55.1.1 - Burrillville - Tax levy assessment stabilization. [As amended by P.L. 2020, ch. 53, § 1.]

§ 44-5-55.1. Burrillville - Tax levy assessment stabilization. [As amended by P.L. 2020, ch. 53, § 1.]   The town of Burrillville is authorized to establish by ordinance a process to stabilize tax assessments and/or provide tax credits for physical improvements made to certain properties located in areas of town that have been designated substandard by the town's comprehensive plan or as may be separately designated by the town council. Specifically, said ordinance shall provide that physical improvements made to any commercial, industrial, mixed use buildings, and apartment houses with six (6) or more legal units located in areas that have been designated may be eligible for tax stabilization and/or a tax credit against their real estate tax levy as set forth in the town's ordinance. The stabilization granted or tax credit based upon these improvements shall be in place for a period not to exceed ten (10) years from the date on which the work on the improvements shall have been completed. All improvements made to the property will be assessed accordingly as of December 31 of each year per § 44-5-1. The ordinance shall also include a process for an applicant to apply and qualify for said credits.    History of Section. (P.L. 2006, ch. 411, § 1; P.L. 2006, ch. 532, § 1; P.L. 2020, ch. 53, § 1.)
RI Gen L § 44-5-55.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-55.2 - Burrillville - Tax levy and stabilization. [As added by P.L. 2020, ch. 50, § 2.]

§ 44-5-55.2. [Repealed.]History of Section.P.L. 2020, ch. 50, § 2; repealed by P.L. 2021, ch. 65, § 1, effective June 25, 2021.
RI Gen L § 44-5-56 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-56 - North Providence - Property tax classification - Eligibility.

§ 44-5-56. North Providence — Property tax classification — Eligibility.The town of North Providence is authorized to adopt a system of property tax classification.History of Section.P.L. 1995, ch. 46, § 1.
RI Gen L § 44-5-57 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-57 - North Providence - Property tax classification - List of ratable property.

§ 44-5-57. North Providence — Property tax classification — List of ratable property.Upon adoption of a system of classification of taxable property by the town of North Providence, all ratable property in the town of North Providence shall be classified by the assessor as follows:(1) Class one: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.(2) Class two: all ratable tangible personal property.(3) Class three: all residential real estate which consists of not more than five (5) dwelling units.(4) Class four: all commercial and industrial real estate and all residential real estate which consists of six (6) or more dwelling units.(5) Class five: owner-occupied mixed-use combination commercial and residential properties with five (5) units or less, and that the total commercial portion of the structure cannot occupy more than fifty percent (50%) of the entire square foot size of the structure itself.History of Section.P.L. 1995, ch, 46, § 1; P.L. 1997, ch. 249, § 1.