2022 -- H 8099

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LC005683

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2022

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A N   A C T

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

JOHNSTON TAX CLASSIFICATION

     Introduced By: Representatives Fellela, Costantino, Perez, and Cardillo

     Date Introduced: April 06, 2022

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-5-20.10 of the General Laws in Chapter 44-5 entitled "Levy and

Assessment of Local Taxes" is hereby amended to read as follows:

     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.

as follows:

     (1) Class one: all residential real estate which consists of not more than five (5) dwelling

units;

     (2) Class two: all commercial and industrial real estate and all residential real estate which

consists of six (6) or more dwelling units;

     (3) Class three: all ratable tangible personal property; and

     (4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter

34 of this title.

     SECTION 2. This act shall take effect upon passage.

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LC005683

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

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

JOHNSTON TAX CLASSIFICATION

***

     This act would amend the law pertaining to tax classifications in the town of Johnston to

allow it to enact tax classifications in accordance with the nature of the real and personal property

to be taxed.

     This act would take effect upon passage.

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LC005683

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