reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-18, 44-5-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-18, 44-5-19 - Repealed.

§ 44-5-18, 44-5-19. Repealed.History of Section.G.L. 1896, ch. 46, §§ 11, 12; P.L. 1905, ch. 1246, § 7; G.L. 1909, ch. 58, §§ 11, 12; G.L. 1923, ch. 60, §§ 11, 12; G.L. 1938, ch. 31, §§ 11, 12; G.L. 1956, §§ 44-5-18, 44-5-19); Repealed by P.L. 1969, ch. 197, art. 7, § 13.
RI Gen L § 44-5-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20 - List of ratable property.

§ 44-5-20. List of ratable property.The assessors shall make a list containing the true, full, and fair cash value or a uniform percentage of its value as defined in §§ 44-5-12 and 44-5-38, as appropriate, of the ratable estate in the city or town, placing the real estate, tangible personal property except manufacturers' machinery and equipment, and manufacturers' machinery and equipment in separate columns, distinguishing real estate which is assessed specially as farm, forest, or open space land in accordance with the provision in § 44-5-12, and also distinguishing those who give in an account and those who do not and shall apportion the tax in accordance with the provisions of this chapter.History of Section.G.L. 1896, ch. 46, § 8; G.L. 1909, ch. 58, § 8; P.L. 1912, ch. 769, § 43; G.L. 1923, ch. 60, § 8; G.L. 1938, ch. 31, § 8; G.L. 1956, § 44-5-20; P.L. 1960, ch. 52, § 31 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 115, § 3; P.L. 1966, ch. 245, § 5; P.L. 1967, ch. 191, § 4; P.L. 1968, ch. 288, § 3; P.L. 1969, ch. 197, art. 7, § 14.
RI Gen L § 44-5-20.01 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.01 - Central Falls - Property tax classification - Eligibility.

§ 44-5-20.01. Central Falls — Property tax classification — Eligibility.The city of Central Falls is authorized to adopt a system of property tax classification.History of Section.P.L. 1990, ch. 194, § 1.
RI Gen L § 44-5-20.03 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.03 - Central Falls - Property tax classification - Duties of the assessor.

§ 44-5-20.03. Central Falls — Property tax classification — Duties of the assessor.(a) The assessor of the city of Central Falls shall at the appointed time make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation in the city, and the determination is the assessed valuation of ratable property and motor vehicles.(b) The assessed valuation of property subject to taxation is classified as follows:(1) Class 1: residential and open space.(2) Class 2:(i) Personal property, previously subject to tax, including all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state; and(ii) Every vehicle and trailer registered under chapter 3 of title 31.(3) Class 3: property used commercially or for industrial manufacturing.(c) The resulting amount is the taxable value of each class of property to which shall apply the tax rates applicable to each class, as determined under § 44-5-20.04, to determine the tax due and payable on the property.History of Section.P.L. 1990, ch. 194, § 1.
RI Gen L § 44-5-20.04 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.04 - Central Falls - Property tax classification - Procedures for adopting - Tax levy determination.

§ 44-5-20.04. Central Falls — Property tax classification — Procedures for adopting — Tax levy determination.The tax assessor, with the approval of the city council by resolution, shall annually determine the percentage of the tax levy to be apportioned each class of property and establish a tax rate which equalizes as much as possible the rate of tax for each class of property.History of Section.P.L. 1990, ch. 194, § 1.
RI Gen L § 44-5-20.05 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.05 - Westerly and Smithfield - Property tax classification.

§ 44-5-20.05. Westerly — Property tax classification.The town of Westerly may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.06 — 44-5-20.08.History of Section.P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
RI Gen L § 44-5-20.06 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.06 - Westerly and Smithfield - Property tax classification - List of ratable property.

§ 44-5-20.06. Westerly — Property tax classification — List of ratable property.Upon adoption of a system of classification of taxable property by the town of Westerly, all ratable property in the town of Westerly shall be classified by the assessor as follows:(1) Class 1: In the town of Westerly, all ratable real estate and tangible personal property.(2) Class 2: In the town of Westerly, all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.History of Section.P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
RI Gen L § 44-5-20.07 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.07 - Westerly and Smithfield - Property tax classification - Duties of assessor.

§ 44-5-20.07. Westerly — Property tax classification — Duties of assessor.(a) The assessor of the town of Westerly, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, and determine the assessed valuation of each property class.(b) The assessor shall apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate for each class is uniform.History of Section.P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
RI Gen L § 44-5-20.08 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.08 - Westerly and Smithfield - Property tax classification - Tax levy determination.

§ 44-5-20.08. Westerly — Property tax classification — Tax levy determination.The assessor of the town of Westerly shall provide to the town council of Westerly a list containing the full and fair cash valuation of each property class, and with the approval of the town of Westerly town council, 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. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
RI Gen L § 44-5-20.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.1 - Pawtucket - Property tax classification - Eligibility.

§ 44-5-20.1. Pawtucket — Property tax classification — Eligibility.The city of Pawtucket is authorized to adopt a system of property tax classification.History of Section.P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1.
RI Gen L § 44-5-20.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.2 - Pawtucket - Property tax classification - List of ratable property.

§ 44-5-20.2. Pawtucket — Property tax classification — List of ratable property.(a) Under the system of classification of taxable property adopted by the city of Pawtucket, all ratable property in the city of Pawtucket shall be classified by the assessor as follows:(1) Class-1: all residential real estate, which consists of not more than five (5) dwelling units and all residential real estate that consists of six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes;(2) Class 2: all commercial and industrial real estate and all residential real estate which consists of six (6) dwelling units in which no units are owner-occupied 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 assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.History of Section.P.L. 1984, ch. 11, § 1; P.L. 2000, ch. 38, § 1.
RI Gen L § 44-5-20.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.3 - Pawtucket - Property tax classification - Duties of assessor and finance director.

§ 44-5-20.3. Pawtucket — Property tax classification — Duties of assessor and finance director.(a) The assessor of the city of Pawtucket, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation, and determine the assessed valuation of each property class.(b) The finance director has the authority to apply different rates of taxation to each property class and to determine the tax due and payable on the property; provided, however, that the rate of taxation shall be uniform within each class; and for each year, class 2 property rates shall not be more than one hundred and seventy-five percent (175%) of class 1 property tax rates.History of Section.P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 33, § 1; P.L. 1988, ch. 72, § 1; P.L. 1990, ch. 29, § 1; P.L. 2000, ch. 38, § 1; P.L. 2001, ch. 21, § 1; P.L. 2003, ch. 40, § 1; P.L. 2006, ch. 34, § 1; P.L. 2006, ch. 55, § 1.
RI Gen L § 44-5-20.3.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.3.1 - Property tax classification in Pawtucket - Tax levy determination.

§ 44-5-20.3.1. Property tax classification in Pawtucket — Tax levy determination.The assessor shall provide to the finance director and the city council a list containing the full and fair cash valuation of each property class. The finance director shall, with the approval of the city council, 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. 2001, ch. 21, § 2.
RI Gen L § 44-5-20.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.4 - Pawtucket - Property tax classification - Compliance with state law.

§ 44-5-20.4. Pawtucket — Property tax classification — Compliance with state law.(a) All property in Class 3, which is classified as inventory, shall be taxed in accordance with § 44-3-29.1 regarding the phasing out of taxes on that property.(b) All property in Class 4 shall be taxed in accordance with chapter 34.1 of this title regarding the phasing out of taxes on that property.History of Section.P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1.
RI Gen L § 44-5-20.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.5 - Pawtucket - Property tax classification - Procedures for adopting.

§ 44-5-20.5. Pawtucket — Property tax classification — Procedures for adopting.(a) When the city of Pawtucket has been certified by the director of revenue for property tax classification in accordance with § 44-5-20.1, the city of Pawtucket shall annually first determine the percentages of the local tax levy to be borne by each class of ratable property as defined in § 44-5-20.2 for the next fiscal year. In determining the percentages, the assessor together with the mayor's approval shall after determining revenues to be realized from Class 2 properties then determine the residential factor. The factor shall be an amount not less than the minimum residential factor determined by the director of revenue in accordance with § 44-5-20.3 and shall be used by the assessor to determine the percentages of the local tax levy to be borne by each class. After the first year, the rate of taxation of Class 2 properties shall not exceed the rate of taxation of the previous year, until the rate of taxation of Class 1 properties is equal to the rate of Class 2 properties.(b) In the first year, the Class 1 percentage shall be the full and fair cash value of the Class 1 property divided by the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the residential factor. In succeeding years, the rate of taxation shall be determined after Class 2 properties' revenues have been determined.(c) In the first year, the Class 2 percentage shall be the full and fair cash value of the Class 2 property divided by the sum of the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the difference between one hundred percent (100%) and the Class 1 percentage.History of Section.P.L. 1984, ch. 11, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-20.6 - 44-5-20.9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.6 - 44-5-20.9 - Repealed.

§ 44-5-20.6 — 44-5-20.9. Repealed.History of Section.P.L. 1988, ch. 21, § 1; Repealed by P.L. 2001, ch. 44, § 1, and by P.L. 2001, ch. 227, § 1, effective June 29, 2001, and July 13, 2001, respectively.
RI Gen L § 44-5-20.10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.10 - Johnston - Property tax classification authorized.

§ 44-5-20.10. Johnston — Property tax classification authorized.The town of Johnston may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of § 44-5-11.8.History of Section.P.L. 1994, ch. 49, § 1; P.L. 2019, ch. 25, § 1; P.L. 2019, ch. 26, § 1.
RI Gen L § 44-5-20.11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.11 - [Repealed.]

§ 44-5-20.11. [Repealed.]History of Section.P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.
RI Gen L § 44-5-20.12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.12 - [Repealed.]

§ 44-5-20.12. [Repealed.]History of Section.P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.
RI Gen L § 44-5-20.13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.13 - [Repealed.]

§ 44-5-20.13. [Repealed.]History of Section.P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.
RI Gen L § 44-5-20.13.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.13.1 - Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans - Johnston.

§ 44-5-20.13.1. Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston.(a) The town council for the town of Johnston may by ordinance, provide that the payment of property taxes on a single family dwelling owned and occupied by a senior citizen, disabled citizen or disabled veteran be partially deferred until the property is disposed by reason of death of all qualified owners, or by reason of transfer or conveyance; provided however, that any taxes so deferred shall contribute a lien against the real estate.(b) For the purposes of this section the following definitions shall apply:(1) "Senior citizen" means any Johnston resident who is sixty-five (65) years of age or older.(2) "Disabled citizen" means a Johnston resident who has been determined to be totally disabled by the United States Social Security Administration.(3) "Disabled Veteran" means a Johnston resident who is a veteran, and has been determined to be totally disabled by the United States Veterans Administrator.(c) The town council for the town of Johnston shall by ordinance, establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.History of Section.P.L. 2007, ch. 393, § 1; P.L. 2007, ch. 493, § 1.
RI Gen L § 44-5-20.14, 44-5-20.15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.14, 44-5-20.15 - Repealed.

§ 44-5-20.14, 44-5-20.15. Repealed.History of Section.P.L. 1994, ch. 94, § 1; repealed by P.L. 1995, ch. 254, § 1, effective retroactive to June 1, 1994.
RI Gen L § 44-5-20.16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.16 - Smithfield - Property tax classification and valuation.

§ 44-5-20.16. Smithfield — Property tax classification and valuation.(a) The assessor of the town of Smithfield, on or before June 1 of each year, shall make full- and fair-cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.(b) Class 1 and Class 2: The assessor shall apply different rates of taxation against Class 1 residential real estate and Class 2 commercial estate, in accordance with § 44-5-11.8, to determine the tax due and payable on the property; provided, however, the rate for each class shall be uniform.(c) Class 3: All ratable, tangible personal property shall be capped at the 2017 tax rate and not increased until which time the rate is not greater than twice the rate applicable to any other class in accordance with § 44-5-11.8.(d) Class 4: 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.History of Section.P.L. 1994, ch. 94, § 1; P.L. 2016, ch. 309, § 1; P.L. 2016, ch. 322, § 1.
RI Gen L § 44-5-20.17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.17 - Smithfield - Property tax classification - Tax levy determination.

§ 44-5-20.17. Smithfield — Property tax classification — Tax levy determination.The assessor shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage 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. 94, § 1.
RI Gen L § 44-5-20.18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.18 - North Smithfield - Property tax classification.

§ 44-5-20.18. North Smithfield — Property tax classification.The town of North Smithfield may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.19 — 44-5-20.21.History of Section.P.L. 1994, ch. 221, § 1; P.L. 1996, ch. 404, § 34.
RI Gen L § 44-5-20.19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.19 - North Smithfield - Property tax classification - List of ratable property.

§ 44-5-20.19. North Smithfield — Property tax classification — List of ratable property.(a) Upon adoption of a system of classification of taxable property by the town of North Smithfield, all ratable property in the town of North Smithfield shall be classified by the assessor as follows:(1) Class 1: all residential real estate, which consists of not more than five (5) dwelling units and all residential real estate that consists of six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes;(2) Class 2: all commercial and industrial real estate and all residential real estate which consists of six (6) dwelling units in which no units are owner-occupied 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 assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.(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. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.
RI Gen L § 44-5-20.20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.20 - North Smithfield - Property tax classification - Duties of assessor.

§ 44-5-20.20. North Smithfield — Property tax classification — Duties of assessor.(a) The assessor of the town of North Smithfield, on or before June 1 each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.(b) The assessor shall apply different rates of taxation to each property class as set forth in § 44-5-20.19 to determine the tax due and payable on the property; provided, however, the rate for each class shall be 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. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.
RI Gen L § 44-5-20.21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.21 - North Smithfield - Property tax classification - Tax levy determination.

§ 44-5-20.21. North Smithfield — Property tax classification — Tax levy determination.The assessor shall provide to the town council a list containing the full and fair cash valuation of each property class, and with the approval of the town council, 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. 221, § 1.