2015 -- H 6341 SUBSTITUTE A

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2015

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A N   A C T

AN ACT IN AMENDMENT OF CHAPTER 505 OF THE PUBLIC LAWS OF 2013

ENTITLED "AN ACT RELATING TO THE CONSOLIDATION OF THE CUMBERLAND,

NORTH CUMBERLAND, CUMBERLAND HILL, AND VALLEY FALLS FIRE DISTRICTS

INTO THE CUMBERLAND FIRE DISTRICT"

     Introduced By: Representatives MacBeth, McLaughlin, Phillips, and Ackerman

     Date Introduced: June 24, 2015

     Referred To: House Municipal Government

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 7 of Chapter 505 of the 2013 Public Laws entitled "AN ACT

RELATING TO THE CONSOLIDATION OF THE CUMBERLAND, NORTH

CUMBERLAND, CUMBERLAND HILL, AND VALLEY FALLS FIRE DISTRICTS INTO

THE CUMBERLAND FIRE DISTRICT" is hereby amended to read as follows:

     Section 7. Taxes And Tax Collector

     The Committee shall have power to impose taxes, and provide for assessing and

collecting the same, on the taxable inhabitants or property in said district, as they shall deem

necessary for purchasing and procuring real estate, and buildings, implements, apparatus and

other equipment, and for the payment of the current expenses of said district, the payment of such

fire force as they may deem necessary for the protection of the inhabitants of said district from

fires and for the preservation of the public peace therein and also for the payment of any

indebtedness that has been or may be incurred by said district. The Committee and the District

shall be subject to, and bound by, Section 44-5-2 ("maximum levy") of the general laws as if they

were a city or town. Such taxes so ordered shall be assessed by the assessors of said district on the

taxable inhabitants or property therein according to the last valuation made by the assessor of the

town next previous to said assessment, adding, however, any taxable property which may have

been omitted by said town assessors or which may have been since acquired. In the assessing and

collecting of said taxes such proceedings shall be had by the officers of said district as near as

may be, as are required to be had by the corresponding officers of towns in this state in assessing

and collecting town taxes. For all tax bills issued by the Cumberland fire district or committee, or

any successor entity thereto, which tax bills are due at any time on or after July 1, 2016, the

committee and the district shall also be required to make provisions for the payment in

installments of any tax levied by the committee or district, such that any person assessed by the

committee or district may pay their taxes in quarterly installments if they so desire, free of any

charges, interest, penalties, or other assessments. In regard to this option for quarterly payments,

the committee and the district shall be subject to, and bound by, the provisions of §§ 44-5-7 and

44-5-8 of the general laws as if they were a city or town. Provided further, that in connection with

all tax bills issued by the committee or district for the 2015-2016 tax year, any late payments

assessed in connection therewith shall be interest free until November 1, 2015.

     The collector of taxes for the town, by a mutual agreement between the District and the

Town Council of the Town of Cumberland, may provide assistance in the collection of the taxes

for said district, including, but not limited to, arranging for the fire tax bill to appear on the same

bill as the town tax bill. Any and all funds collected by the Town on behalf of the District shall be

separately held and accounted for and be held for the exclusive use of the fire district. The

collector of taxes for said district shall, for the purpose of collecting taxes assessed for said

district, have the same powers and authorities as are now by law conferred upon collectors of

taxes for the towns in this state. Said district may provide for such deduction from the tax

assessed against any person if paid by an appointed time or for such penalty by way of percentage

on the tax if not paid at an appointed time, as they shall deem necessary to insure punctual

payments.

     SECTION 2. This act shall take effect upon passage and shall apply to all tax bills issued

by the Cumberland fire district or committee, or any successor entity thereto, which tax bills are

due at any time on or after July 1, 2016.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

AN ACT IN AMENDMENT OF CHAPTER 505 OF THE PUBLIC LAWS OF 2013

ENTITLED "AN ACT RELATING TO THE CONSOLIDATION OF THE CUMBERLAND,

NORTH CUMBERLAND, CUMBERLAND HILL, AND VALLEY FALLS FIRE DISTRICTS

INTO THE CUMBERLAND FIRE DISTRICT"

***

     This act would provide that for all tax bills issued by the Cumberland fire district or

committee, which tax bills are due at any time on or after July 1, 2016, the committee and the

district shall allow the taxpayer to pay their taxes in quarterly installments if they so desire, free

of any charges, interest, penalties, or other assessments. This act would further provide that in

connection with all tax bills issued by the committee or district for the 2015-2016 tax year, any

late payments assessed would be interest free until November 1, 2015.

     This act would take effect upon passage and would apply to all tax bills issued by the

Cumberland fire district or committee, or any successor entity thereto, which tax bills are due at

any time on or after July 1, 2016.

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