2013 -- S 0397

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LC01782

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

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A N A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION AND EXEMPTING

FROM TAXATION THE REAL AND PERSONAL PROPERTY OF THE PRUDENCE

ISLAND HISTORICAL AND PRESERVATION SOCIETY, PRUDENCE ISLAND, RHODE

ISLAND

     Introduced By: Senator Christopher S. Ottiano

     Date Introduced: February 26, 2013

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-3-32.1 of the General Laws in Chapter 44-3 entitled "Property

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Subject to Taxation" is hereby amended to read as follows:

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     44-3-32.1. Portsmouth -- Tax exemption for farmland, forest land or open space

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Portsmouth -- Tax exemption for farmland, forest land, open space or historic preservation

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site. -- (a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation

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any real property situated in the town classified and utilized as farmland, forest land, or open

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space land, or historic preservation site pursuant to the provisions of chapter 27 of this title,

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chapter 36 of title 45, or pursuant to a classification established by ordinance. The amount of the

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exemption, and the rules and regulations regarding eligibility for the exemption and classification

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as farmland, forest land, or open space land, or historic preservation site, shall be provided for by

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ordinance, and the town council of the town of Portsmouth may, from time to time, by

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amendment to the ordinance, make those changes in the amount of exemption granted, and the

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rules and regulations regarding eligibility for the exemption and classification as farmland, forest

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land, or open space land, or historic preservation site, as it deems necessary to promote the

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purpose of this section.

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      (b) The town council of the town of Portsmouth is authorized in the ordinance to provide

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that any person who obtains an exemption pursuant to the ordinance to which the person is not

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entitled, by the filing or making of any false statement, or the proffering of any document or other

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writing known by the person to have been altered, forged, or to contain any false or untrue

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information, is liable to the town of Portsmouth for an amount equal to double the amount of

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reductions in taxes resulting from the exemption, which amount is recoverable by the town in a

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civil action.

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     SECTION 2. All real and personal property of the Prudence Island Historical And

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Preservation Society known as the Prudence Island Historical Museum, Prudence Island, Rhode

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Island, being designated as lot 81-11 of the tax assessor’s plats of the town of Portsmouth, as

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presently constituted together with the building and improvements thereon shall be exempt from

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local taxation so long as said property shall be used for nonprofit purposes.

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     SECTION 3. This act shall take effect upon passage.

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LC01782

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION AND EXEMPTING

FROM TAXATION THE REAL AND PERSONAL PROPERTY OF THE PRUDENCE

ISLAND HISTORICAL AND PRESERVATION SOCIETY, PRUDENCE ISLAND, RHODE

ISLAND

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     This act would allow the town of Portsmouth to establish a tax exemption for historic

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preservation sites, and would further exempt all the property of the Prudence Island Historical

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and Preservation Society from taxation, provided it is used for nonprofit purposes.

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     This act would take effect upon passage.

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LC01782

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