2017 -- H 5307

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LC000931

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2017

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A N   A C T

RELATING TO TAXATION

     Introduced By: Representative Stephen R. Ucci

     Date Introduced: February 01, 2017

     Referred To: House Judiciary

     It is enacted by the General Assembly as follows:

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

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

     44-5-27.1. Appeals regarding tangible property.

     Notwithstanding the provisions of §§44-5-26 and 44-5-27, or any other general law to the

contrary, appeals from administrative orders or decisions regarding the taxation of tangible

property made pursuant to the provisions of this chapter shall be made to the sixth division

district court pursuant to §8-8-3. The taxpayer's right to appeal under this section is expressly

made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer moves

for and is granted an exemption from the prepayment requirement pursuant to §8-8-26.

     SECTION 2. This act shall take effect upon passage.

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LC000931

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION

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     This act would provide that appeals from administrative orders or decisions regarding the

taxation of tangible property are to the sixth division district court, and not the superior court.

     This act would take effect upon passage.

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LC000931

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