reglab/housing_qa huggingface dataset:
RI Gen L § 44-4.2-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.2 - Historic Industrial Building - Tax Deferment|Section 44-4.2-3 - Definitions.

§ 44-4.2-3. Definitions.Wherever used in this chapter:(1) "Historic and industrial mill building" means an industrial building built prior to January 1, 1949 and meets one of the following:(i) Listed on the national register of historic places, as maintained by the U.S. Department of Interior;(ii) Eligible for listing on the local historic register, as established by the Pawtucket historic district commission;(iii) Not worthy to be nominated to the register, but determined to be eligible for the program by the Pawtucket city council.(2) "Housing unit" means a new residential unit created within a historic industrial mill building.(3) "Renovate" means conversion of a historic industrial mill building to create residential use by substantial rehabilitation.History of Section.P.L. 1989, ch. 132, § 1.
RI Gen L § 44-4.2-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.2 - Historic Industrial Building - Tax Deferment|Section 44-4.2-4 - Deferment of taxation.

§ 44-4.2-4. Deferment of taxation.(a) The city council of Pawtucket may, by ordinance, defer for real estate tax purposes a portion of the full valuation of a housing unit located within a renovated historic industrial mill building having at least twenty-five (25) new housing units as follows:(1) In the first year after purchase of a housing unit, the Pawtucket tax assessor shall reduce the valuation of the housing unit for real estate tax purposes by two-thirds (⅔).(2) In the second year after the purchase, the Pawtucket tax assessor shall reduce the total valuation of the housing unit for real estate tax purposes by one-third (⅓). In the subsequent calendar year, the Pawtucket tax assessor will access the housing unit at full valuation.(b) For historic industrial mill buildings which are converted for residential rental use under this chapter, the Pawtucket city council may authorize the same adjustments to valuations for real estate tax purposes in each instance where an occupant, with a properly executed lease, and whose verified income is less than eighty percent (80%) of the median income for the standard metropolitan statistical area (Pawt./Prov.), is assessed the fair market rent limit as published by the U.S. Department of Housing and Urban Development for the first two (2) years of the lease.History of Section.P.L. 1989, ch. 132, § 1.
RI Gen L § 44-4.2-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.2 - Historic Industrial Building - Tax Deferment|Section 44-4.2-5 - Liberal construction.

§ 44-4.2-5. Liberal construction.The provisions of this chapter shall be liberally constructed in order to accomplish its purposes.History of Section.P.L. 1989, ch. 132, § 1.
RI Gen L § 44-4.2-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-4.2 - Historic Industrial Building - Tax Deferment|Section 44-4.2-6 - Severability.

§ 44-4.2-6. Severability.If any provision of this chapter or its application 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. 1989, ch. 132, § 1.
RI Gen L § 44-5-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-1 - Powers of city or town electors to levy - Date of assessment of valuations.

§ 44-5-1. Powers of city or town electors to levy — Date of assessment of valuations.The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the city or town, either in a sum certain, or in a sum not less than a certain sum and not more than a certain sum. The tax shall be apportioned upon the assessed valuations pursuant to § 44-5-12 as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M. midnight, the date being known as the date of assessment of city or town valuations.History of Section.G.L. 1896, ch. 46, § 1; G.L. 1909, ch. 58, § 1; P.L. 1919, ch. 1735, § 1; G.L. 1923, ch. 60, § 1; P.L. 1932, ch. 1944, § 2; G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-1; P.L. 1960, ch. 52, § 27 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 178, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.
RI Gen L § 44-5-2.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-2.1 - Jamestown - Maximum levy.

§ 44-5-2.1. Jamestown — Maximum levy.(a) Notwithstanding any other provisions of this chapter, in connection with the change of Jamestown's fiscal year from March 1 to June 30, the town may levy a tax for its extended fiscal year in excess of five and one-half percent (5.5%) in excess of the amount levied and certified by the town for the prior year, and such tax may cover a period of sixteen (16) months.(b) "Extended fiscal year" means the period March 1, 2004 to June 30, 2005.(c) Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided, that the town is authorized to permit taxes to be paid in five (5) equal installments.History of Section.P.L. 2003, ch. 263, § 1; P.L. 2003, ch. 296, § 1.
RI Gen L § 44-5-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-4 - Purpose of tax levied by city or town electors.

§ 44-5-4. Purpose of tax levied by city or town electors.The tax is for the ordinary expenses and charges of the city or town, for the payment of interest and indebtedness, including sinking funds, and for other purposes authorized by law.History of Section.G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-4.
RI Gen L § 44-5-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-5 - Determination of date on which taxes due - Penalties on delinquencies.

§ 44-5-5. Determination of date on which taxes due — Penalties on delinquencies.The electors in a financial town meeting of any town qualified to vote on any proposition to impose a tax or for the expenditure of money, or the city council of a city, shall determine the date on which taxes are due and payable and the date on which they are subject to a penalty, unless otherwise provided by law, and all taxes remaining unpaid on the specified date shall carry until collected a penalty at a rate determined by the electors or the city council; provided, that if a state of fiscal emergency is deemed to exist by a vote of any city or town council, then the city or town council is authorized until July 1, 1992, to determine the delayed date on which taxes are due and payable and the date on which they are subject to a penalty, and may adopt a procedure to determine which persons assessed to pay the taxes are or have been adversely affected by the fiscal emergency.History of Section.G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-5; P.L. 1991, ch. 14, § 1.
RI Gen L § 44-5-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-6 - Repealed.

§ 44-5-6. Repealed.History of Section.G.L. 1909, ch. 57, § 11; P.L. 1912, ch. 769, § 41; G.L. 1923, ch. 59, § 11; G.L. 1938, ch. 30, § 11; G.L. 1956, § 44-5-6; P.L. 1960, ch. 52, § 29 (unconstit.); P.L. 1961, ch. 3, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 13.
RI Gen L § 44-5-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-8 - Form of option for quarterly payment.

§ 44-5-8. Form of option for quarterly payment.(a) The option to allow payment of taxes in installments shall be expressed in substantially the following form:"The tax may be paid in _________ installments, the first installment of _________ percent on or before the _________ day of ___________________ A.D. 20 _________ : (proportions and dates to be specified.)" "Each installment of taxes if paid on or before the last day of each installment period successively and in order is free from any interest charge." "If the first installment or any succeeding installment of taxes is not paid by the last date of the respective installment period or periods as they occur, then the whole tax or remaining unpaid balance of the tax, as the case may be, immediately becomes due and payable and carries until collected a penalty at the rate of _________ percent (not less than six (6) nor more than eighteen (18) or, in the case of the city of Cranston, not more than twelve (12) per annum)."(b) Notwithstanding the provisions of subsection (a), each municipality shall have the authority, in the case of failure of a taxpayer to pay the first installment or any succeeding installment by the last date of the respective installment period, to require immediate payment of only that late installment, and to impose an interest charge only on that late installment.History of Section.P.L. 1934, ch. 2101, § 1; P.L. 1936, ch. 2373, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956, § 44-5-8; P.L. 1970, ch. 257, § 1; P.L. 1972, ch. 5, § 1; P.L. 1980, ch. 137, § 1; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2; P.L. 1985, ch. 35, § 1; P.L. 1985, ch. 36, § 1; P.L. 1985, ch. 208, § 1; P.L. 1995, ch. 280, § 1; P.L. 1997, ch. 239, § 1; P.L. 2000, ch. 26, § 1; P.L. 2000, ch. 44, § 1; P.L. 2000, ch. 89, § 1; P.L. 2010, ch. 266, § 1; P.L. 2010, ch. 295, § 1; P.L. 2011, ch. 334, § 1; P.L. 2011, ch. 394, § 1.
RI Gen L § 44-5-8.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-8.1 - Waiver of interest on overdue quarterly tax payments.

§ 44-5-8.1. Waiver of interest on overdue quarterly tax payments.(a) Notwithstanding any other provision in this chapter to the contrary, any city or town may, by ordinance duly enacted, authorize a waiver of interest on one quarter's overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of the following conditions are satisfied by the taxpayer:(1) The property subject to the overdue payment is the residence of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.(2) The request for a waiver of interest is in writing, signed and dated by the taxpayer.(3) The taxpayer has made timely payments of taxes to the city or town for the five (5) years immediately preceding the tax payment, which is overdue. The burden of proof of timely payments shall be upon the taxpayer.(4) The bill for which the payment is overdue was issued less than two (2) years prior to the date of the request for a waiver of interest.(b) In no event shall the waiver of interest on a tax bill exceed five hundred dollars ($500). Decisions of the tax collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and may file a claim for reimbursement with the city or town council within ten (10) days of the decision.(c) Any request for a waiver of taxes which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the city or town.History of Section.P.L. 2001, ch. 92, § 1.
RI Gen L § 44-5-8.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-8.2 - Johnston - Tax amnesty period.

§ 44-5-8.2. Johnston — Tax amnesty period.(a) Notwithstanding any other provision in this chapter to the contrary, the town of Johnston may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2012 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:(1) The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.(2) The request for a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.(b) Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.(c) Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.History of Section.P.L. 2011, ch. 290, § 1; P.L. 2011, ch. 322, § 1.
RI Gen L § 44-5-8.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-8.3 - Coventry - Tax amnesty period.

§ 44-5-8.3. Coventry — Tax amnesty period.(a) Notwithstanding any other provision in this chapter to the contrary, the town of Coventry may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2013 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:(1) The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.(2) The request of a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.(b) Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.(c) Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.History of Section.P.L. 2012, ch. 489, § 1.
RI Gen L § 44-5-8.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-8.4 - Woonsocket - Tax amnesty periods.

§ 44-5-8.4. Woonsocket — Tax amnesty periods.(a) Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2015 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.(c) Any request for a waiver for taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2014 tax bill.History of Section.P.L. 2014, ch. 283, § 1; P.L. 2014, ch. 544, § 1.
RI Gen L § 44-5-8.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-8.5 - Woonsocket - Tax amnesty periods.

§ 44-5-8.5. Woonsocket — Tax amnesty periods.(a) Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2021 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.(c) Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2020 tax bill.History of Section.P.L. 2020, ch. 46, § 1; P.L. 2020, ch. 57, § 1.
RI Gen L § 44-5-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-9 - Deductions and penalties to insure prompt payment.

§ 44-5-9. Deductions and penalties to insure prompt payment.Any city or town may provide for a deduction from the tax assessed against any person, if paid by an appointed time, or for the penalties by way of percentage on a tax, if not paid at the time appointed, not exceeding eighteen percent (18%) per annum, as it deems necessary to insure punctual payment; provided, that the city of Cranston may charge a penalty not exceeding twelve percent (12%) per annum.History of Section.G.L. 1896, ch. 50, § 1; G.L. 1909, ch. 62, § 1; G.L. 1923, ch. 64, § 1; G.L. 1938, ch. 36, § 1; G.L. 1956, § 44-5-9; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2.
RI Gen L § 44-5-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-10 - Interest forgiven during wartime military service.

§ 44-5-10. Interest forgiven during wartime military service.No tax previously or hereafter assessed by any town or city upon the property of any resident of this state shall bear interest by reason of the nonpayment of the tax during the duration of, and for a period of six (6) months after the resident's active service in the military, air, or naval forces of the United States or in the American merchant marine occasioned by any war, declared or undeclared, in which the United States is engaged.History of Section.P.L. 1943, ch. 1349, § 1; P.L. 1950 (s.s.), ch. 2643, § 1; G.L. 1956, § 44-5-10.
RI Gen L § 44-5-10.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-10.1 - Tax payment relief during periods of governmental cessation of operations.

§ 44-5-10.1. Tax payment relief during periods of governmental cessation of operations.During periods when either the state or federal government cease the operation of governmental functions, in whole or in part, the city or town council may, by ordinance, provide relief from the payment of any interest, late fees, or penalties on any tax due or payable to the city or town previously or hereafter assessed upon real estate or tangible property, to any resident of this state employed by the state or federal government.History of Section.P.L. 2019, ch. 36, § 1; P.L. 2019, ch. 50, § 1.
RI Gen L § 44-5-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11 - Repealed.

§ 44-5-11. Repealed.History of Section.G.L. 1896, ch. 46, § 2; G.L. 1909, ch. 58, § 2; G.L. 1923, ch. 60, § 2; G.L. 1938, ch. 31, § 2; G.L. 1956, § 44-5-11; P.L. 1979, ch. 2330, § 3; P.L. 1979, ch. 298, § 4; P.L. 1982, ch. 355, § 1; P.L. 1985, ch. 218, § 1; P.L. 1988, ch. 84, § 95; P.L. 1991, ch. 18, § 1; P.L. 1991, ch. 371, § 1; P.L. 1991, ch. 392, § 1; P.L. 1991, ch. 416, § 1; P.L. 1992, ch. 123, § 1; P.L. 1992, ch. 222, § 1; P.L. 1992, ch. 295, § 1; P.L. 1992, ch. 300, § 1; P.L. 1992, ch. 310, § 1; P.L. 1993, ch. 113, § 1; P.L. 1993, ch. 166, § 1; P.L. 1993, ch. 345, § 1; P.L. 1993, ch. 346, § 1; P.L. 1993, ch. 467, § 1; P.L. 1994, ch. 217, § 1; P.L. 1996, ch. 52, § 1; P.L. 1997, ch. 179, § 2; P.L. 1997, ch. 233, § 1; P.L. 1997, ch. 337, § 1; P.L. 1998, ch. 16, § 1; P.L. 1998, ch. 208, § 1; P.L. 1999, ch. 238, § 1; P.L. 1999, ch. 507, § 1; Repealed pursuant to subsection (c) of the section as added by P.L. 1997, ch. 179, § 2, effective January 1, 2000, except for provisions relating to the city of Providence, which expired on December 31, 2000.
RI Gen L § 44-5-11.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.1 - Certification of businesses and employees engaged in revaluing property.

§ 44-5-11.1. Certification of businesses and employees engaged in revaluing property.(a) All persons, firms, associations, partnerships, and corporations engaged in the business of revaluing property for any town or city pursuant to the provisions of § 44-5-11.6 shall be certified by the department of revenue.(b) All employees of persons, firms, associations, partnerships, and corporations referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, be certified by the department of revenue as qualified to perform the services.(c) Each person, firm, association, partnership, or corporation referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, disclose to the town or city council of that municipality, all standards to be used in conducting the revaluation and secure approval of the town or city council.(d) (1) The director of revenue shall promulgate rules and regulations as are necessary to carry out the purposes of this section.(2) The rules and regulations shall include, but shall not be limited to, the following requirements:(i) The person, firm, association, partnership, or corporation:(A) Must demonstrate experience in the field of assessing, revaluation, and ad valorem appraising;(B) Must list all officers engaged in the revaluation process in Rhode Island;(C) Must list all project managers, field supervisors, reviewers, appraisers, and other personnel engaged in the revaluation process in Rhode Island;(D) Must provide a list of the five (5) most recent revaluation projects performed within the preceding ten (10) years, including the municipality and state in which the work was performed as well as the project supervisor for each project;(E) Must post a performance surety bond;(F) Demonstrate financial solvency of the company;(G) List all pending litigation, if any, to which the company is a party;(ii) The rules and regulations shall require ad valorem appraisers to have either proper designations from recognized professional organizations or written examinations by the licensing agency.History of Section.P.L. 1984, ch. 328, § 1; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.