2012 -- H 7722

=======

LC01632

=======

STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

____________

A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES --

DORMITORIES

     

     

     Introduced By: Representatives Carnevale, DeSimone, Williams, Winfield, and Hull

     Date Introduced: February 16, 2012

     Referred To: House Finance

It is enacted by the General Assembly as follows:

1-1

     SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

1-2

Taxes" is hereby amended by adding thereto the following section:

1-3

     44-5-83.1. Dormitory assessment fee. -- Notwithstanding any provisions of the general

1-4

or public law to the contrary, a municipality is authorized to charge any “private nonprofit

1-5

institution of higher education” as defined in subdivision 45-13-5.1(b) a dormitory assessment fee

1-6

of one hundred fifty dollars ($150) per semester for each dormitory in that municipality owned or

1-7

operated by such “private nonprofit institution of higher education”. For the purposes of this

1-8

section, each entry bearing a discrete name or number as of January 1, 2012, shall constitute a

1-9

separate dormitory. The assessor of taxes is authorized to access each such property for the

1-10

purpose of enumerating the number of dormitories in conformity with this section.

1-11

     SECTION 2. This act shall take effect upon passage.

     

=======

LC01632

=======

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES --

DORMITORIES

***

2-1

     This act would permit a municipality to assess a dormitory fee of one hundred fifty

2-2

dollars ($150) per semester on each dormitory as defined therein.

2-3

     This act would take effect upon passage.

     

=======

LC01632

=======

H7722