Chapter 04-073

2004 -- H 8404

Enacted 06/11/04

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Introduced By: Representative Jan Malik

Date Introduced: April 07, 2004

It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation"

is hereby amended by adding thereto the following section:

44-3-20.4. Deferment of payment of tax for low income -- Warren. – The town

council of the town of Warren may, by ordinance, provide that payment of property taxes on a

single family dwelling, owned and occupied by a low-income resident, may be partially deferred

until the property is disposed by reason of death of all the qualified owners, or by reason of

transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real

estate. The town council of the town of Warren shall establish the requirements and application

and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment

provided for in this section.

     SECTION 2. This act shall take effect upon passage.

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LC03140

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