Chapter
098
2008 -- S 2357 AS AMENDED
Enacted 06/26/08
A N A C T
RELATING TO STATE
DEPARTMENTS -- DEPARTMENT OF REVENUE
Introduced By: Senator Dennis L. Algiere
Date Introduced: February 12, 2008
It is
enacted by the General Assembly as follows:
SECTION
1. Sections 22-12-1.1 and 22-12-3 of the General Laws in Chapter 22-12
entitled
"Fiscal Notes" are hereby amended to read as follows:
22-12-1.1.
Fiscal notes for administrative rules. -- Whenever a state department
or
agency
proposes to adopt administrative rules in accordance with the provisions of
chapter 35 of
title
42, which rules affect the state or any city or town financially, the proposed
rules shall be
accompanied
by a fiscal note. The budget officer shall be responsible, in cooperation with
these
agencies,
for the preparation of the fiscal note, except that the department of revenue
administration, in consultation and cooperation with the Rhode
Island League of Cities and
Towns,
shall be responsible for the preparation of the fiscal note for bills affecting
cities and
towns.
Fiscal notes shall be returned to the state department or agency proposing to
adopt
administrative
rules within ten (10) calendar days of when the request was made. Copies of all
fiscal
notes for administrative rules shall be forwarded to the chairperson of the
house finance
committee,
the chairperson of the senate finance committee, house fiscal advisor and
senate fiscal
advisor.
22-12-3.
Request for fiscal notes. -- Fiscal notes shall only be requested by
the
chairperson
of the house or senate finance committee upon being notified by another
committee
chairperson,
the sponsor of the bill or resolution, or in the case of bills or resolutions
affecting
cities
or towns, by the Rhode Island League of Cities and Towns in addition to the
individuals
referred
to in this section, of the existence of any bill or resolution described in
section 22-12-1.
Requests
shall be made in the form and substance as may be requested by the finance
committee
chairperson,
and shall be forwarded through the house or senate fiscal adviser to the state
budget
officer,
who shall determine the agency or agencies affected by the bill, or for bills
affecting cities
and
towns to the chief executive official of the cities and the towns, the Rhode
Island League of
Cities
and Towns, and the department of revenue administration. The
budget officer shall then be
responsible,
in cooperation with these agencies, for the preparation of the fiscal note,
except that
the
department of administration, in consultation and cooperation with the Rhode
Island League
of
Cities and Towns, shall be responsible for the preparation of the fiscal note
for bills affecting
cities
and towns.
SECTION
2. Section 31-1-16 of the General Laws in Chapter 31-1 entitled
“Definitions
and
General Code Provisions” is hereby amended to read as follows:
31-1-16. Administrator
and division. – (a) "Administrator" means the administrator
of
the
division of motor vehicles of this state.
(b)
"Division" means the division of motor vehicles within the department
of
administration revenue of this state acting directly or
through its authorized officers and agents.
SECTION
3. Sections 31-2-4, 31-2-20 and 31-2-23 of the General Laws in Chapter 31-2
entitled
“Registry of Motor Vehicles” are hereby amended to read as follows:
31-2-4. Rules
and regulations – Exception to authority. – The administrator of the
division
of motor vehicles, department of administration revenue is
authorized to adopt and
enforce
those rules and regulations that may be necessary to carry out the provisions
of chapters 1
– 27 of
this title, and any other laws the enforcement and administration of which are
vested in
the
division of motor vehicles, including rules and regulations concerning
specialized testing and
standards
for operators of commercial vehicles; provided, however, that nothing contained
in this
section
shall be construed to authorize the administrator to charge any monetary fee
for a license
or
permit to utilize a flashing light by any volunteer fire department or
volunteer ambulance
squad.
31-2-20. Registration
and license information – Fee. – The division of motor vehicles,
department
of administration revenue shall, upon request, furnish
registration and license
information
to the public. The division shall collect ten dollars ($10.00) for each
request.
However,
if the request is made by any governmental agency, bureau or department, the
division
shall
collect no fee. All nongovernmental inquiries must be accompanied by a written
statement
of
purpose.
31-2-23. Denial
of license or registrations for nonpayment of delinquent child
support.
– (a) The department of human services administration,
division of taxation, child
support
enforcement shall periodically within each year furnish the division of motor
vehicles,
department
of administration revenue with a list or compilation of names of
individuals, together
with
such other identifying information and in such form as the administrator of the
division of
motor
vehicles shall require, who as of the date of the list or compilation, have an
unpaid child
support
order arrearage in excess of five hundred dollars ($500) as shown on the Rhode
Island
family
court/department of human services administration division of
taxation, child support
enforcement
computer system ("CSE system"). For purposes of this section, the
terms used in this
section
shall be given the meaning and definitions specified in § 15-16-2. The
department of
human
services shall, at times and in the manner prescribed by the administrator of
the division of
motor
vehicles, furnish to the division of motor vehicles information relating to the
subsequent
payment
of those child support order arrearages by or on behalf of the individuals, and
the
division
shall remove the name of the individual(s) from the list.
(b)
No individual whose name appears on the list or compilation referred to in
subsection
(a) of
this section, and whose name has not been subsequently removed from the list,
shall be
permitted
to (1) register or renew a registration of any motor vehicle and/or (2) obtain an
original
license
or renewal of a license to operate a motor vehicle, until all child support
order arrearages
have
been paid in full or a satisfactory arrangement for payment has been made with
the family
court,
and payment has been certified to the division of motor vehicles by the
department of
human
services, administration division
of taxation, child support enforcement.
(c)
The identifying information furnished by the department of human services
administration
division of taxation, child support
enforcement to the division of motor vehicles
shall
not include individuals' social security numbers.
(d) A
refusal by the division of motor vehicles to register or renew a registration
of any motor
vehicle and/or issue an
original license or renew a license to operate a motor vehicle is a final
determination for purposes
of chapter 35 of title 42.
[See 12-1-15 of the General Laws.]
SECTION
4. Sections 31-3-28, 31-3-31 and 31-3-32 of the General Laws in Chapter 31-3
entitled
“Registration of Motor Vehicles” are hereby amended to read as follows:
31-3-28. Rules
and regulations as to plates. – (a) The administrator of the division
of
motor
vehicles is authorized and empowered to make, alter, or amend, such rules and regulations
that he
or she may deem necessary, pertaining to the use, size, design, color scheme,
and the
material
to be used in the manufacture of the number plates to be displayed on
automobiles,
motor
trucks, trailers, semi-trailers, or other motor vehicles, except that at the
next general
issuance
and each subsequent issuance. To promote safety and to facilitate the
identification of
registration
plate letters and numerals at night, the department of administration revenue
revenue shall
require
that all registration plates shall be treated with special materials so as to
make the
background
fully reflective and the letters and numerals on them readable at night for a
minimum
distance
of one hundred feet (100') with other illumination. An additional fee of one
dollar
($1.00)
shall be payable upon the initial issuance of the above described illuminated
plates.
(b)
All rules and regulations made under the provisions of this section shall,
after being
approved
by the governor and published at least once in each county of the state, have
the effect
of law.
31-3-31. Registration
of farm vehicles. – (a) Farm vehicles, as defined in § 31-1-8,
equipped
with rubber tires while being used in farming and operated on highways shall be
registered
on a form furnished by the administrator of the division of motor vehicles and
shall be
assigned
a special number plate with a suitable symbol or letter indicating the usage of
the farm
vehicle.
The use of the number plates shall be confined to the period of one year.
(b)
The director of the department of administration revenue shall
promulgate rules and
regulations
for the inspection of farm vehicles.
31-3-32. Expiration
of registration. – Every vehicle registration under chapters 3 – 9 of
this
title and every registration card and registration plate issued under this
chapter shall expire at
midnight
on the thirty-first (31st) day of March of each year, except that the director
of the
department
of administration revenue, division of motor vehicles shall
implement a staggered
registration
system and a staggered distribution system for fully reflective plates required
to be on
all
vehicles pursuant to § 31-3-10. Implementation of the staggered registration
system and
distribution
system shall be by rules and regulations promulgated by the director of
administration revenue, division of motor vehicles. Every
registration card and registration plate
issued
to apportioned vehicles shall expire on the thirty-first (31st) day of May of
each year. A
fee for
the initial issuance of fully reflective plates and each reissuance thereafter
shall be charged
in
accordance with § 31-6-1(a). However, the requirements for the reissue of fully
reflective
plates
shall apply only to those standard plates described in § 31-3-11 and not to
plates authorized
by any
other section of the general or public laws. Violations of this section are
subject to fines
enumerated
in § 31-41.1-4.
SECTION
5. Sections 31-5-1, 31-5-2, 31-5-2.1, 31-5-12, 31-5-21, 31-5-22, 31-5-25, 31-
5-26
and 31-5-38 in Chapter 31-5 entitled “Dealers’, Manufacturers’ and Rental
Licenses” are
hereby
amended to read as follows:
31-5-1. Definitions.
– (a) Whenever the words "licensor" and/or
"department" are used
in chapters
5 and 5.1 of this title, they shall mean the "department of administration
revenue".
31-5-2. Duties
of department of administration. – Duties of department of revenue.
-
- The department of administration revenue
shall issue the licenses provided for in §§ 31-5-5 –
31-5-9
and § 31-5-34. The department of administration revenue shall
have supervision over the
licenses
in respect to all the provisions of §§ 31-5-1 – 31-5-20 and §§ 31-5-33 –
31-5-39, and
shall
have power to make and to issue rules and regulations to fulfill the purposes
of those
chapters
and to protect public interest. The department shall have power to set from
time to time
the
maximum number of plates to be issued to each dealer after due investigation
and after giving
due
consideration to the number of plates reasonably required for the operation of
the business by
the
dealer. The department shall also have the power to define unfair practices by
licensees. All
the
provisions of §§ 31-5-1 -31-5-20, and §§ 31-5-33 -31-5-39 shall be administered
by the
department.
31-5-2.1. Motor
vehicle dealers license and hearing board. – (a) A board composed of
a total
of five (5) members, two (2) of which shall be licensed automobile dealers, one
new car
Rhode
Island licensed automobile dealer, and one used car Rhode Island licensed
automobile
dealer,
each to serve a three (3) year term; one active Rhode Island state police
officer appointed
by the
superintendent of Rhode Island state police and shall serve a five (5) year
term; one active
employee
of the Rhode Island department of administration revenue appointed
by the director of
administration revenue shall serve a five (5) year term, and
one licensed Rhode Island attorney in
good
standing shall serve a seven (7) year term. The two (2) automobile dealers and
attorney shall
be
appointed by the governor. The board shall be known as the motor vehicle
dealers license and
hearing
board.
(b) The
board shall issue the license provided for in §§ 31-5-5 -- 31-5-9 and §
31-5-34.
The
board shall have supervision over the license with respect to all of the
provisions of §§ 31-5-
1 --
31-5-39 and shall have the power to promulgate rules and regulations to fulfill
the purposes
of this
chapter and to protect the public interest. The board shall have the power to
set, from time
to time,
the maximum number of plates to be issued to each dealer after due
investigation and
after
considering the number of plates reasonably required for the operation of the
dealers
business,
and shall have the power to declare and define what constitutes a licensee. The
provisions
of §§ 31-5-1 -- 31-5-20, and §§ 31-5-33 -- 31-5-39 shall be administered by the
board
or by
any of its duly authorized representatives.
(c) The
board shall have all of the same powers, duties, and responsibilities of the
previous
Rhode Island dealers hearing board established by the director of the
department of
revenue transportation.
(d)
The board shall constitute an agency and shall follow the Administrative
Procedure
Act,
chapter 35 of title 42, and its decisions are appealable to the director of
administration. The
director's
decision shall be appealable to the
superior court.
(e)
A member of the board may be removed for cause by the director of administration
revenue after a hearing conducted by the director determining
that cause exists and a written
decision
explaining the reason for the removal. The director's decision of removal shall
be
appealable
to the superior court.
(f) The
members of the Rhode Island dealers hearing board serving as of August 31, 1993
shall
serve out their respective terms of office and will remain on the motor vehicle
dealers
license
and hearing board until their respective terms expire and a subsequent
appointment is
made by
the governor, or respective appointing authority. If a vacancy occurs on the
board for
any
reason, an individual shall be appointed according to the procedures set forth
in subsection
(a) of
this section and this individual will serve out the remainder of the unexpired
term of the
vacancy.
(g)
The director of administration revenue shall provide suitable
office space for the
board
and its personnel to suit the public convenience in all proper way to
facilitate the work of
the
board in carrying out the provisions of §§ 31-5-1 – 31-5-20 and §§ 31-5-33 –
31-5-39.
(h)
Members of the board shall serve without salary, nor shall they be compensated
for
attendance
at board meetings, however, members of the board shall be reimbursed for their
actual
expenses
necessarily incurred in the performance of their duties. The department of
administration revenue shall provide funds to pay said
expenses. Also, the department shall
provide
legal counsel to the board to defend and enforce the board's decision and
provide legal
advice
on any matters that may come before the board.
31-5-12. Responsibility
of licensee for acts of agents. – It shall be sufficient cause for
the
denial, suspension, or revocation of any license issued under this chapter,
that any officer,
director,
partner, trustee, or agent, including independent salespersons of the licensee,
has been
found by
the department of administration revenue to have engaged in any
conduct, act, or
omission
which would be cause for refusing, suspending, or revoking a license to that
party as an
individual.
31-5-21. Manufacturer's
license required. – (a) No manufacturer, factory
representative,
or distributor shall engage in business as a manufacturer, factory
representative, or
distributor
in this state without a license to do so as provided in § 31-5-22.
(b)
For the purpose of this chapter, each division of a motor vehicle manufacturer
or
distributor
shall be considered a separate manufacturer or distributor for purposes of
licensing
under
this chapter. The department of administration revenue is
empowered to obtain from the
Rhode
Island superior court for Providence County a restraining order temporarily,
preliminarily,
and
permanently restraining any manufacturer, distributor, or factory
representative from
engaging
in business within this state unless licensed.
31-5-22. Application
for license – Fee – Expiration. – (a) Any person desiring to be
licensed
as a manufacturer, factory representative, or distributor shall apply to the
department of
administration revenue upon a form containing any information
that the department shall require.
The
department may require with the application or, otherwise, information relating
to the
applicant's
solvency, his or her financial standing, or other pertinent matter commensurate
with
the
safeguarding of the public interest, all of which may be considered by the
department in
determining
the fitness of the applicant to engage in the business for which the applicant
desires
the
license.
31-5-25. Hearing
on suspension or revocation of license. – No license shall be
suspended
or revoked except after a hearing. The department of administration revenue
shall give
the
licensee at least five (5) days' written notice of the time and place of the
hearing, together with
the
reasons for the department's proposed action.
31-5-26. Appeal
from the department of transportation. – Appeal from the
department
of revenue. -- Any licensee or other person in interest being
dissatisfied with an
order of
the department of administration revenue may appeal the order to
the sixth division of
the
district court pursuant to the procedure established pursuant to § 42-35-15.
31-5-38. Certiorari
from the department. – Any licensee or other person in interest
being
dissatisfied with an order of the department of administration revenue
may file a petition
for
certiorari in the supreme court.
SECTION
6. Section 31-5.1-3, 31-5.1-4 and 31-5.1-4.1 in Chapter 31-5.1 entitled
“Regulation
of Business Practices” are hereby amended to read as follows:
31-5.1-3. Unlawful
acts and practices. – (a) Unfair methods of competition, and
unfair
or deceptive
acts or practices, as defined in this chapter, are declared to be unlawful.
(b) In
construing subsection (a) of this section, the courts may be guided by the
interpretations
of § 45 of the Federal Trade Commission Act (15 U.S.C. § 45), as from time to
time
amended.
(c)
The department of administration revenue may make rules and
regulations
interpreting
the provisions of subsection (a) of this section. The rules and regulations
shall not be
inconsistent
with the rules, regulations, and decisions of the Federal Trade Commission and
the
federal
courts interpreting the provisions of the Federal Trade Commission Act (15
U.S.C. § 45),
as from
time to time amended.
31-5.1-4. Violations.
– (a) It shall be deemed a violation of this chapter for any
manufacturer
or motor vehicle dealer to engage in any action which is arbitrary, in bad
faith, or
unconscionable
and which causes damage to any of the parties involved or to the public.
(b) It
shall be deemed a violation of this chapter for a manufacturer, or officer,
agent, or
other
representative of a manufacturer, to coerce, or attempt to coerce, any motor
vehicle dealer:
(1) To
order or accept delivery of any motor vehicle or vehicles, equipment, parts, or
accessories
for them, or any other commodity or commodities which the motor vehicle dealer
has
not
voluntarily ordered.
(2) To
order or accept delivery of any motor vehicle with special features,
accessories, or
equipment
not included in the list price of that motor vehicle as publicly advertised by
the
manufacturer
of the vehicle.
(3) To
participate monetarily in an advertising campaign or contest, or to purchase
any
promotional
materials, or training materials, showroom or other display decorations or
materials
at the
expense of the new motor vehicle dealership.
(4) To
enter into any agreement with the manufacturer or to do any other act
prejudicial
to the
new motor vehicle dealer by threatening to terminate or cancel a franchise or
any
contractual
agreement existing between the dealer and the manufacturer; except that this
subdivision
is not intended to preclude the manufacturer or distributor from insisting on
compliance
with the reasonable terms or provisions of the franchise or other contractual
agreement,
and notice in good faith to any new motor vehicle dealer of the new motor
vehicle
dealer's
violation of those terms or provisions shall not constitute a violation of the
chapter.
(5) To
refrain from participation in the management of, investment in, or acquisition
of
any
other line of new motor vehicle or related products. This subdivision does not
apply unless
the new
motor vehicle dealer maintains a reasonable line of credit for each make or
line of new
motor
vehicle, the new motor vehicle dealer remains in compliance with any reasonable
facilities
requirements
of the manufacturer, and no change is made in the principal management of the
new
motor
vehicle dealer.
(6)
To prospectively assent to a release, assignment, novation, waiver, or estoppel
which
would
relieve any person from the liability to be imposed by this law or to require
any
controversy
between a new motor vehicle dealer and a manufacturer, distributor, or
representative
to be
referred to any person other than the duly constituted courts of this state or
of the United
States
of America, or to the department of administration revenue of
this state, if that referral
would be
binding upon the new motor vehicle dealer.
31-5.1-4.1. Dealership
– Survivorship. – (a)(1) Right of designated family member to
succeed
in dealership ownership. Any owner of a new motor vehicle dealership may
appoint by
will or
any other written instrument a designated family member to succeed in the
ownership
interest
of that owner in the new motor vehicle dealership.
(2) Unless
there exists good cause for refusal to honor that succession on the part of the
manufacturer
or distributor, any designated family member of a deceased or incapacitated
owner
of a new
motor vehicle dealer may succeed to the ownership of the new motor vehicle
dealer
under
the existing franchise provided that:
(i) The
designated family member gives the manufacturer or distributor written notice
of
his or her
intention to succeed to the ownership of the new motor vehicle dealer within
one
hundred
twenty (120) days of the owner's death or incapacity;
(ii) The
designated family member agrees to be bound by all the terms and conditions of
the
franchise; and
(iii) The
designated family member shall not operate the dealership unless he or she
meets
the then-current criteria generally applied by the manufacturer or distributor
in qualifying
dealer-operators.
(3) The
manufacturer or distributor may request, and the designated family member shall
provide,
promptly upon the request, personal and financial data that is reasonably
necessary to
determine
whether the succession should be honored.
(b) Refusal
to honor succession to ownership -- Notice required.
(1)
If a manufacturer or distributor believes that good cause exists for refusing
to honor
the
succession to the ownership of a new motor vehicle dealer by a family member of
a deceased
or
incapacitated owner of a new motor vehicle dealer under the existing franchise
agreement, the
manufacturer
or distributor may, not more than sixty (60) days following receipt of:
(i)
Notice of the designated family member's intent to succeed to the ownership of
the
new
motor vehicle dealer; or
(ii)
Any personal or financial data which it has requested, serve upon the
designated
family
member and the department of administration revenue notice of its
refusal to honor the
succession
and of its intent to discontinue the existing franchise with the dealer no
sooner than
ninety
(90) days from the date the notice is served.
SECTION
7. Section 31-5.2-7.1 of the General Laws in Chapter 31-5.2 entitled
“Consumer
Enforcement of Motor Vehicle Warranties” is hereby amended to read as follows:
31-5.2-7.1. Procedure.
– (a) In addition to any settlement procedure provided for in § 31-
5.2-7,
the department of the attorney general shall provide an independent arbitration
procedure
for the
settlement of disputes between consumers or lessees and manufacturers
concerning motor
vehicles
which do not conform to all applicable express or implied warranties. There
shall be
established
the motor vehicle arbitration board which shall consist of five (5) members.
The
board shall
consist of the attorney general or his or her designee, who shall serve as
director, a
member
of the general public appointed by the attorney general, the director of the
department of
administration revenue or his or her designee, the president
of the Rhode Island Automobile
Dealers'
Association or his or her designee, and the administrator of the division of
motor
vehicles
or his or her designee, only one of whom shall be directly involved in the
manufacture,
distribution,
sale, lease, or service of any automobile product. Members shall be persons
interested
in consumer disputes, and shall serve without compensation.
(b) An
owner or lessee of any motor vehicle purchased or leased which fails to conform
to the
applicable express or implied warranties may either initiate a request with the
department
of
attorney general for arbitration by the motor vehicle arbitration board or take
part in the
settlement
procedure set forth in § 31-5.2-7 if in existence. The consumer or lessee shall
set forth,
on a
complaint form prescribed by the department of attorney general, any
information he or she
deems
relevant to the resolution of the dispute and shall file the complaint with a
nonrefundable
filing
fee of twenty dollars ($ 20.00). The attorney general shall decide if the
complaint is eligible
under
chapter 5.2 of this title. Upon acceptance of the complaint, the attorney
general shall notify
the
manufacturer of the filing of a request for arbitration and shall obtain from
the manufacturer,
in writing
on a form prescribed by the attorney general, any information the manufacturer
deems
relevant
to the resolution of the dispute. The manufacturer shall return the form, along
with a non-
refundable
fifty dollar ($ 50.00) filing fee, within twenty (20) days of receipt. The
department of
attorney
general shall then refer the matter to the motor vehicle arbitration board
created pursuant
to
subsection (a) of this section.
(c) The
motor vehicle arbitration board shall investigate, gather, and organize all
information
necessary for a fair and timely decision in each dispute. The board may issue
subpoenas
to compel the attendance of witnesses and the production of documents, papers,
and
records
relevant to the dispute.
(d) At
all arbitration proceedings before the board the parties may present oral or
written
testimony,
present witnesses and evidence relevant to the dispute, cross examine
witnesses, and
be
represented by counsel.
(e)
The motor vehicle arbitration board may forward a copy of all written
testimony,
including
all documentary evidence, to an independent technical expert, who shall review
the
material
and be able to advise and consult with the board. An expert shall sit as a
non-voting
member
of the board whenever oral testimony is presented. The expert shall provide
advice and
counsel
to the board as a part of its deliberation process and shall aid the board in
preparing its
findings
and facts.
(f) The
motor vehicle arbitration board shall grant the relief specified in § 31-5.2-3
of this
chapter
and any other relief available under the applicable warranties or the
Magnuson-Moss
Warranty
Federal Trade Commission Improvement Act, 88 Stat. 2183 (1975), 15 U.S.C.
section
2301 15 U.S.C. section 2301 et seq., as in effect on October 1, 1982, to the
consumer
or
lessee if a reasonable number of 15 U.S.C. section 2301 et seq., as in effect
on
October
1, 1982, to the consumer or lessee if a reasonable number of attempts, as
provided
in §
31-5.2-5(1) and (2) have been undertaken to correct one or more 15 U.S.C.
section 2301
et seq.,
as in effect on October 1, 1982, to the consumer or lessee if a reasonable
number of
attempts,
as provided in § 31-5.2-5(1) and (2) have been undertaken to correct one or
more
nonconformities
that substantially impair the motor vehicle. The motor vehicle arbitration
board
15
U.S.C. section 2301 et seq., as in effect on October 1, 1982, to the consumer
or lessee if a
reasonable
number of attempts, as provided in § 31-5.2-5(1) and (2) have been undertaken
to
correct
one or more nonconformities that substantially impair the motor vehicle. The
motor
vehicle
arbitration board shall dismiss the dispute if it finds, after considering all
the evidence
presented,
that the consumer 15 U.S.C. section 2301 et seq., as in effect on October 1,
1982,
to the
consumer or lessee if a reasonable number of attempts, as provided in §
31-5.2-5(1)
and (2)
have been undertaken to correct one or more nonconformities that substantially
impair
the
motor vehicle. The motor vehicle arbitration board shall dismiss the dispute if
it finds, after
considering
all the evidence presented, that the consumer or lessee is not entitled to
relief
under
this chapter.
(g)
(1) The board shall, as expeditiously as possible, but not later than
ninety (90) days
from the
date the director deems the dispute eligible for arbitration, render a fair
decision based
on the information
gathered and disclose its findings and the reasons for it to the parties
involved.
The
consumer or lessee shall accept or reject the decision within five (5) days of
its filing.
(2) If
the decision is favorable to the consumer or lessee, the manufacturer shall
within
thirty
(30) days after the rendering of the decision, either comply with the terms of
the decision if
the
consumer or lessee elects to accept the decision or appeal the finding to
superior court. No
appeal
by a manufacturer shall be heard unless the petition for such appeal is filed
with the clerk
of the
superior court within thirty (30) days of issuance of the finding of the motor
vehicle
arbitration
board and is accompanied by a bond in a principal sum equal to the money award
made by
the state-certified arbitrator plus two thousand five-hundred dollars ($ 2,500)
for
anticipated
attorneys' fees, secured by cash or its equivalent, payable to the consumer.
The
liability
of the surety of any bond filed pursuant to this section shall be limited to
the
indemnification
of the consumer in the action. Such bond shall not limit or impair any right of
recovery
otherwise available pursuant to law, nor shall the amount of the bond be
relevant in
determining
the amount of recovery to which the consumer shall be entitled. In the event
that any
motor
vehicle arbitration board decision, resulting in an award of a refund or
replacement, is
upheld
by the court, recovery by the consumer shall include continuing damages in the
amount of
twenty-five
dollars ($ 25.00) per day for each day, subsequent to the day the motor vehicle
was
returned
to the manufacturer pursuant to § 31-5.2-3, that said vehicle was out of use as
a direct
result
of any nonconformity not issuing from owner negligence, accident, vandalism or
any
attempt
to repair or substantially modify the vehicle by a person other than the
manufacturer, its
agent or
authorized dealer; provided, however, that the manufacturer did not make a
comparable
vehicle
available to the consumer free of charge. In addition to any other recovery,
any prevailing
consumer
shall be awarded reasonable attorneys' fees and costs. If the court finds that
the
manufacturer
did not have any reasonable basis for its appeal or that the appeal was frivolous,
the
court
shall double the amount of the total award made to the consumer. The motor
vehicle
arbitration
board shall contact the consumer or lessee, within ten (10) working days after
the date
for
performance, to determine whether performance has occurred.
(h) The
motor vehicle arbitration board shall maintain the records of each dispute as
deemed
necessary, including an index of disputes by brand name and model. The motor
vehicle
arbitration
board shall, at intervals of no more than six (6) months, compile and maintain
statistics
indicating
the record of manufacturer compliance with arbitration decisions and the number
of
refunds
or replacement awarded. The summary shall be a public record.
(i)
The motor vehicle arbitration board automobile dispute settlement procedure
shall be
prominently
posted in the place of business of each new car dealer or lessor licensed by
the
department
of administration revenue to engage in the sale or lease of that
manufacturer's new
motor
vehicles. The display of this public notice shall be a condition of licensure
under the
general
laws. The board shall determine the size, type face, form and wording of the
sign required
by this
section, which shall include the telephone number and the address to which
requests for
the
motor vehicle arbitration board arbitration services may be sent.
SECTION
8. Section 31-5.4-6 of the General Laws in Chapter 31-5.4 entitled “Consumer
Enforcement
of Used Motor Vehicle Warranties” is hereby amended to read as follows:
31-5.4-6. Disclosure
of rights. – (a) The director of the department of administration
revenue shall promulgate rules, regulations and forms to
implement the notice provision in
subsection
(b) of this section. The forms promulgated by the director shall be used by
every
dealer
in the sale of every automobile protected by this chapter.
(b)
Clear and conspicuous notice of the warranties created by this chapter of the
rights
pertaining
to them and of the implied warranty of merchantability shall be given to the
consumer
in
writing at the time the consumer purchases a used motor vehicle from the
dealer. Each notice
required
by this section shall describe the procedures available to redress violations
of this section
and
shall contain the telephone number of the department of administration revenue.
(c)
A seller's failure to provide the buyer with the documents and forms
promulgated by
the
director of the department of administration revenue pursuant to
this section shall constitute
prima
facie evidence of bad faith and unfair and deceptive trade practice under §
6-13.1-1.
Violations of this section shall be actionable by
the buyer under §§ 31-5.4-5 and 6-13.1-5.2.
SECTION 9. Sections
31-10-5, 31-10-5.1 and 31-10-21 of the General Laws in
Chapter 31-10 entitled “Operators’ and Chauffeurs’
Licenses” are hereby amended to read
as follows:
31-10-5. Special
restrictions for drivers for compensation. – (a) No
person who is
under
the age of twenty-one (21) years shall drive any school bus transporting school
children or
any
motor vehicle when in use for the transportation of persons or property for
compensation nor
in
either event until he or she has been licensed as a chauffeur for either
purpose and the license
so
indicates. Colleges and universities shall be exempt from the requirement for a
public plate for
vehicles
used to shuttle only students or employees to various points within the college
or
university
campus. Provided, however, that the college or university shall own and operate
the
shuttle
service and there shall be no specific charge for the transportation of
students or
employees.
The division of motor vehicles shall not issue a chauffeur's license for either
purpose
unless
the applicant has had at least one year of driving experience prior to the
application, and
has
filed with the division of motor vehicles one or more certificates signed by a
total of at least
three
(3) responsible people to whom he or she is well known certifying to the
applicant's good
character
and habits and the administrator of the division of motor vehicles is fully
satisfied as to
the
applicant's competency and fitness to be so employed.
(b)
In addition to the requirements provided in subsection (a) of this section, any
person
attempting
to obtain a chauffeur's license to drive a school bus transporting school
children shall,
prior to
being certified:
(1)
Successfully complete a ten (10) hour school bus driver training course
conducted by
the
department of administration revenue or the department of revenue’s
designee and file a
certificate
of successful completion with the division of motor vehicles. The curriculum of
that
course
and the accreditation of courses offered shall be pursuant to rules and
regulations
promulgated
by the division of motor vehicles;
(2)
Pass a written examination prepared and given by the department of administration
revenue
or the department of revenue’s designee.
(3)
Pass a driving test in a school bus of a like type which that person will be
employed to
drive.
The test will be prepared and given by the department of administration revenue.
31-10-5.1. School
bus driver annual training. – (a) The department of administration
revenue shall promulgate any rules and regulations that it
deems necessary to ensure that a ten
(10)
hour training course is provided for all new school bus drivers and a three (3)
hour retraining
course
is provided to all renewal applicants on at least a yearly basis.
(b) The
training shall include, but not be limited to, defensive driving, and
instruction in
all
state laws, rules, and regulations relating to school buses and school bus
safety.
(c) Prior
to any renewal of any certificate of a school bus driver, the division of motor
vehicles
shall require proof of the renewal applicant's having successfully completed
the annual
retraining
as provided in this section. That proof shall include the passing of a written
examination
prepared by the department of administration revenue or the
department of revenue’s
designee and conducted by employees of the department.
31-10-21. Written
and eye examination. – (a) Every applicant for a license to operate
a
motor
vehicle upon the public highways shall be required by the division of motor
vehicles to
show, by
examination or otherwise, the ability to read and understand highway signs
regulating,
warning,
and directing traffic, the proper knowledge of the operation and mechanism of
motor
vehicles,
the rules of the road, the motor vehicle law, and such other qualifications as
will
demonstrate
that the applicant is a proper and safe person to operate a motor vehicle upon
the
public
highways. The examination shall include a test of the applicant's eyesight.
Notwithstanding
the foregoing,
(b)
Any person who has successfully completed a driver education course as set
forth in §
31-10-19
and who has passed a standardized written driver's license examination approved
by the
director
of the department of administration revenue shall not be required
to take the written
examination.
The director of the department of administration revenue shall
develop a
standardized
written driver's license examination which shall be administered by certified
driver
education
instructors at the completion of each driver's education course.
(c) An applicant, within six
(6) months of having been certified by the department of
elementary and secondary education as
having passed a written examination administered by
that department, shall, upon
completion of an eyesight test by the division of motor vehicles, be
considered in compliance with this
section.
SECTION
10. Sections 31-10.2-1, 31-10.2-2 and 31-10.2-3 of the General Laws in
Chapter
31-10.2 entitled “Voluntary Termination of Operators’ and Chauffeurs’ Licenses”
are
hereby
amended to read as follows:
31-10.2-1. Purpose.
– The department of administration revenue, division of
motor
vehicles,
presently lacks the authority to allow the voluntary termination of operators'
and
chauffeurs'
licenses by an individual. It is the intent of this chapter to establish rules
and
regulations
regarding the voluntary termination of operators' and chauffeurs' licenses in
this state.
Pursuant
to §§ 31-2-4, 42-35-3(b), and 42-35-4(b)(2), the department of administration
revenue
shall
adopt and establish the following rules and regulations regarding voluntary
termination of
operators'
and chauffeurs' licenses. Any and all regulations previously promulgated for
this
purpose
are rescinded.
31-10.2-2. Operators'
licenses. – (a) An individual may voluntarily terminate his or her
operators'
license by tendering the license to the operator control section of the
department of
administration revenue, division of motor vehicles.
31-10.2-3. Chauffeur's
licenses. – (a) An individual may voluntarily terminate his or
her
chauffeur's license by tendering the license to the operator control section of
the department
of administration
revenue, division of motor vehicles.
SECTION
11. Sections 31-10.3-3, 31-10.3-7, 31-10.3-8 and 31-10.3-31 in Chapter
31-
10.3
entitled “Uniform Commercial Drivers’ License Act ” are hereby amended to read
as
follows:
31-10.3-3. Definitions.
– Notwithstanding any other provisions of title 31 the following
definitions
apply to this chapter unless the context requires otherwise:
(1)
"Administrator" means the division of motor vehicles administrator,
the chief
executive
of the division of motor vehicles, an agency within the department of administration
revenue.
(2)
"Alcohol or alcoholic beverage" means (a) beer as defined in 26
U.S.C. 5052(a), of
the
Internal Revenue Code of 1954; (b) wine of not less than one-half of one
percentum (0.5%) of
alcohol
by volume; or (c) distilled spirits as defined in section 5002(a)(8), of said
code.
(3) "Base
license" means the operator's or driver's license without any
classifications,
endorsements,
or restrictions
(4) "Bus"
means every motor vehicle designed for carrying sixteen (16) or more
passengers
(including the driver).
(5) "Cancellation
of driver's license" means the annulment or termination by formal
action
of the department of a person's driver's license because of some error or
defect in the
license
(or application) or because the licensee is no longer entitled to the license.
(6) "Certified
commercial driving instructor" means any person who gives commercial
driver
training or who offers a course in driver training, and who is certified as
such by the
administrator.
(7) "Commerce"
means:
(i) Trade,
traffic, and transportation within the jurisdiction of the United States within
the
state;
between a place in a state and a place outside the state, including a place
outside the United
States;
and
(ii) Trade,
traffic, and transportation in the United States which affects any trade,
traffic,
and
transportation in paragraph (i) of this subdivision.
(8) "Commercial
license" means a license issued by the department in accordance with
the
standards contained in 49 C.F.R. Part 383, as it may be revised from time to
time, to an
individual
which authorizes the individual to operate a class of commercial motor vehicle.
(9) "Commercial
motor vehicle" means a motor vehicle or combination of vehicles used
to
transport passengers or property if the motor vehicle:
(i) Has
a gross combination weight rating of twenty-six thousand one (26,001) or more
pounds,
of a towed unit with a gross vehicle rating of more than ten thousand pounds
(10,000
lbs.),
or has a gross vehicle weight rating of twenty-six thousand one (26,001) or
more pounds;
(ii) Is
designed to transport sixteen (16) or more passengers including the driver; or
(iii) Is
transporting hazardous materials as defined in this section.
(10) "Controlled
substance" means any substance as classified under § 102(6) of the
Controlled
Substance Act (21 U.S.C. 802(6)) and includes all substances as listed in schedules
I
through
V of 21 C.F.R. Part 1308 as they may be revised from time to time.
(11) "Conviction"
means an unvacated adjudication of guilt or a determination that a
person
has violated or failed to comply with the law in a court of original jurisdiction
or by an
authorized
administrative tribunal, an unvacated forfeiture of bail or collateral
deposited to secure
the
person's appearance in court, a plea of guilty or nolo contendere accepted by
the court, the
payment
of a fine or court cost or violation of condition of release without bail,
regardless of
whether
or not the penalty is rebated, suspended, or probated.
(12)
"Department" means the department of administration revenue
acting directly or
through
its duly authorized officers and agents.
31-10.3-7. Administration
by department. – This chapter shall be administered by the
department
of administration revenue, division of motor vehicles.
31-10.3-8. Rulemaking
authority. – The administrator for motor vehicles, department
of administration
revenue, is authorized to adopt and enforce any rules and
regulations that may
be
necessary to carry out the provisions of chapters 1 – 27 of this title and any
other laws the
enforcement
and administration of which are vested in the division of motor vehicles,
including
rules
and regulations concerning specialized testing and standards for operators of
commercial
vehicles.
Any former member of the Armed Forces, including, but not limited to, the Rhode
Island
National Guard, who received a military license to drive heavy equipment, shall
be exempt
from
taking a road test when applying for a commercial driver's license for a
similar class of
commercial
motor vehicle for which the applicant has been previously licensed by the military,
if
such
applicant is deemed to be otherwise qualified pursuant to 49 CFR 383.77. Any
member of
an
organized fire department, including volunteer members, who have five (5) years
of driving
experience
of fire apparatus and who has completed a safety driving course, including a
road test
from a
recognized agency shall, upon providing a letter from the fire chief of their
fire department
to the
administrator of motor vehicles, be exempt from taking a road test when
applying for a
commercial
drivers' license for a similar class of commercial motor vehicle, provided the
applicant
is deemed otherwise qualified pursuant to 49 CFR 383.77.
31-10.3-31. Violations
– Penalties. – (a) It shall be illegal for any person driving any
commercial
motor vehicle as defined in this chapter to operate or control that vehicle
while under
the
influence of alcohol, drugs, toluene, or any other substance as defined in
chapter 28 of title
21. For
the purpose of this chapter, any person who drives, operates, or exercises
physical control
of a
commercial motor vehicle while having a blood alcohol concentration of
four-one-
hundredths
of one percent (.04%) or greater by weight, as shown by a chemical analysis of
a
blood,
breath, or urine sample shall be guilty of the offense of driving while under
the influence
of
liquor or drugs.
(b)(1)
Notwithstanding any other provision of this chapter, it shall be illegal for
any
person
to drive, operate, or be in physical control of a commercial motor vehicle
while having
alcohol
in his or her system.
(2) The
administrator shall suspend, for at least one year, a commercial motor vehicle
operator's
license or privilege who is found to have committed a first violation of:
(i) Driving
a commercial motor vehicle under the influence of alcohol or controlled
substances;
(ii) Driving
a commercial motor vehicle while the alcohol concentration in the person's
blood,
breath, or other bodily substance is four-one-hundredths of one percent (.04%)
or greater;
(iii) Leaving
the scene of an accident involving a commercial motor vehicle driven by the
person;
(iv) Using
a commercial motor vehicle in the commission of a felony;
(v) Refusing
to submit to a chemical analysis of breath, blood, or urine while operating a
commercial
vehicle.
(3) If
the operator commits any of these violations while carrying hazardous materials
requiring
placards under federal/state regulations, the revocation shall be for a period
of not less
than
three (3) years.
(4)
The administrator shall revoke for life, which may be reduced to a period of at
least
ten (10)
years in accordance with department of administration revenue regulations,
a commercial
motor
vehicle operator's license or privilege who is found to have committed a second
violation
of:
(i)
Driving a commercial motor vehicle under the influence of alcohol or controlled
substances;
(ii)
Driving a commercial motor vehicle while the alcohol concentration in the
person's
blood,
breath, or other bodily substance is four-one-hundredths of one percent (.04%)
or greater;
(iii)
Knowingly and willfully leaving the scene of an accident involving a commercial
motor
vehicle driven by the person;
(iv)
Using a commercial motor vehicle in the commission of a felony;
(v)
Refusing to submit to a chemical analysis of breath, blood, and/or urine while
in a
commercial
motor vehicle.
SECTION
12. Section 31-12-14 of the General Laws in Chapter 31-12 entitled “Scope of
Application
of Traffic Regulations” is hereby amended to read as follows:
31-12-14. State
approval for traffic control devices on state highways. – No local
authority
shall erect or maintain any stop sign or traffic control signal at any location
so as to
require
the traffic on any state highway to stop before entering or crossing any
intersecting
highway
unless approval in writing has first been obtained from the department of
administration
state
traffic commission.
SECTION
13. Sections 31-13-1 and 31-13-13 of the General Laws in Chapter 13 entitled
“Traffic
Control Devices” are hereby amended to read as follows:
31-13-1. State
traffic commission – Manual of traffic control devices. – (a) There is
established
a state traffic commission consisting of the superintendent of state police or
his or her
designee
from within the department of state police, the director of the department of
administration revenue or his or her designee from within the
division of motor vehicles, the
director
of the department of transportation or his or her designee from within the
department of
transportation,
the governor's representative to the National Highway Traffic Safety
Administration,
and a member of the public appointed by the governor with the advice and
consent
of the senate, with respect to which appointment the governor shall solicit and
give due
consideration
to the recommendation of the Rhode Island Police Chief's Association. The
commission
shall elect from among the members a chair and such other officers as it deems
necessary.
(b) For
the purpose of standardization and uniformity, the commission shall adopt and
cause to
be printed for publication a manual of regulations and specifications
establishing a
uniform
system of traffic control signals, devices, signs, and marking consistent with
the
provisions
of this chapter for use upon the public highways. The commission shall
establish the
traffic
regulations under chapters 12 -- 27 of this title. The commission shall meet
not less
frequently
than monthly. The department of transportation shall provide all staff services
and
quarters
required by the commission.
(c)
Within ninety (90) days after the end of each fiscal year, the commission shall
approve
and submit an annual report to the governor, the speaker of the house of
representatives,
the
president of the senate, and the secretary of state, of its activities during
that fiscal year. The
report
shall provide: an operating statement summarizing meetings or hearings held,
including
meetings
minutes, subjects addressed, decisions rendered, applications considered and
their
disposition,
rules or regulations promulgated, studies conducted, policies and plans
developed,
approved,
or modified, and programs administered or initiated; a consolidated financial
statement
of all
funds received and expended including the source of the funds, a listing of any
staff
supported
by these funds, and a summary of any clerical, administrative or technical
support
received;
a summary of performance during the previous fiscal year including
accomplishments,
shortcomings
and remedies; a synopsis of hearings, complaints, suspensions, or other legal
matters
related to the authority of the counsel; a summary of any training courses held
pursuant to
the
provisions of this chapter; a briefing on anticipated activities in the
upcoming fiscal year, and
findings
and recommendations for improvements. The report shall be posted electronically
on the
websites
of the general assembly and the secretary of state pursuant to the provisions
of § 42-20-
8.2. The
director of the department of administration transportation shall
be responsible for the
enforcement
of the provisions of this subsection.
(d)
To conduct a training course for newly appointed and qualified members within
six
(6)
months of their qualification or designation. The course shall be developed by
the chair of the
commission,
be approved by the commission, and be conducted by the chair of the commission.
The
commission may approve the use of any commission and/or staff members and/or
individuals
to
assist with training. The training course shall include instruction in the
following areas: the
provisions
of chapters 42-46, 36-14 and 38-2; and the commission's rules and regulations.
The
director
of the department of administration revenue transportation shall,
within ninety (90) days
of the
effective date of this act [June 16, 2006], prepare and disseminate training
materials
relating
to the provisions of chapters 42-46, 36-14, and 38-2.
31-13-13. Hospital
sign indicating emergency treatment facility. – The director of
administration transportation is directed to include on all
signs indicating a hospital area,
directions
to a hospital, or the presence of a hospital, and whether the hospital has an
emergency
treatment
facility.
SECTION
14. Section 31-14-12.1 of the General Laws in Chapter 31-14 entitled “Speed
Restrictions”
is hereby amended to read as follows:
31-14-12.1. Special
speed limits in highway construction and maintenance
operations.
– (a) Whenever the department of administration transportation
or local governing
unit with
jurisdiction over the highways determines that the preexisting established
speed limit
through
a highway construction or maintenance operation is greater than is reasonable
or safe
with
respect to the conditions expected to exist in that operation, it may, on
highways under its
respective
jurisdiction, determine and declare reasonable and safe absolute maximum
temporary
speed
limits applicable through all or part of the operation. A temporary speed limit
so
determined
and declared shall become effective and shall suspend the applicability of any
other
speed
limit prescribed in this chapter when appropriate signs of the design
prescribed by the
department
giving notice of the limits are erected at or along the operation. When these
signs are
erected,
the total of fines, penalties, and costs assessed upon conviction shall be
twice the amount
otherwise
set by the general laws.
(b)
When street, highway or bridge construction, or a maintenance operation is
present,
the
department of administration transportation or local governing
unit with jurisdiction over the
street
or highway shall erect signs declaring that the fine for a conviction of a
traffic violation, as
defined
by § 31-41.1-4, through the "temporary traffic control zone" shall be
doubled. When
these
signs are erected, the total of the fines, penalties, and costs assessed upon
conviction shall
be twice
the amount otherwise set by the general laws. The prescribed legend for the
signs shall
be
established by the department of administration transportation.
SECTION
15. Sections 31-19.3-3 and 31-19.3-5 of the General Laws in Chapter
31-19.3
entitled
“Rental of Motorized Bicycles and Motorized Tricycles” are hereby amended to
read as
follows:
31-19.3-3. License
required. – No person, firm, or corporation shall offer for rent or
lease or
allow to be rented or leased any motorized bicycle, motor scooter or motorized
tricycle
within
the town of New Shoreham, unless and until the town council of the town of New
Shoreham
issues a license in accordance with the provisions of this chapter. However,
any
person,
firm, or corporation holding a license to rent or lease motorized bicycles,
motor scooters
or
motorized tricycles which has been issued by the department of administration
revenue shall be
permitted
to continue to operate pursuant to the license; provided, that upon the
expiration of the
license,
the person, firm, or corporation shall be required to comply with the
provisions of this
chapter
in order to rent or lease motorized bicycles, motor scooters or motorized
tricycles within
the town
of New Shoreham.
31-19.3-5. Ordinances.
– (a) The town council of the town of New Shoreham may
enact
reasonable ordinances establishing procedures and standards for the licensing,
supervision,
regulation,
and control of the rental of motorized bicycles, motor scooters and motorized
tricycles.
(b)
An ordinance enacted pursuant to this section may:
(1)
Establish a fee to be charged for the issuance or renewal of any license for
the rental
of
motorized bicycles, motor scooters and/or motorized tricycles the holder of the
license is
authorized
to rent or lease and shall not exceed the sum of forty dollars ($40.00) per
motorized
bicycle,
motor scooters or motorized tricycle.
(2)
Establish a maximum number of licenses which may be granted for the rental of
motorized
bicycles, motor scooters and/or motorized tricycles.
(3)
Establish hours during which motorized bicycles, motor scooters and/or motorized
tricycles
may be rented.
(4)
Establish a maximum number of motorized bicycles, motor scooters and/or
motorized
tricycles
which a license holder may rent or lease under the license.
(5)
Provide that no motorized bicycle, motor scooters or motorized tricycle shall
be
rented
or leased in the town of New Shoreham unless the operator thereof has a valid
license
issued
under the provisions of § 31-10-1, or a similar license issued by a state other
than Rhode
Island.
(6)
Require all motorized bicycles, motor scooters and/or motorized tricycles to
pass
inspection
annually and be issued a certificate by a duly authorized state inspection
facility
indicating
that the vehicle has passed inspection to be conducted at inspection agencies which
shall be
created and governed by rules and regulations promulgated by the department of
administration revenue.
SECTION
16. Sections 31-20-15 and 31-20-16 of the General Laws in Chapter 31-20
entitled
“Special Stops Required” are hereby amended to read as follows:
31-20-15. Posting
of bridle path signs. – The department of administration revenue
shall
in all
parks and reservations, and the traffic safety commission shall on all state
highways, erect
and
maintain adequate signs requiring operators of motor vehicles to come to a
complete stop
because
of the existence of a bridle path where saddle horses may cross the roads in
the parks and
reservation
and/or state highways.
31-20-16. Stops
at bridle path crossings. – (a) Every operator of a motor vehicle shall
bring
his or her motor vehicle to a complete stop in parks and reservations and on
state highways
where
the department of administration revenue or state traffic
commission has posted signs of
bridle
paths where saddle horses may cross the roads in the parks and reservations
and/or
highways.
SECTION
17. Sections 31-21-11 and 31-21-12 of the general Laws in Chapter 31-21
entitled
“Special Stopping, Standing and Parking Restrictions” are hereby amended to
read as
follows:
31-21-11. Removal
of disabled vehicle obstructing traffic on state highway, state
bridge,
or state tunnel. – Whenever a
vehicle, whether attended or unattended, is disabled upon
any
state highway, state bridge, state causeway, or in a state tunnel where the
vehicle constitutes
an
obstruction to traffic, the department of administration transportation
is authorized to remove,
or to
provide for the removal of, the vehicle to the nearest garage, service station,
or other place
of safety
at no expense to the owner or operator of the disabled vehicle for its removal.
31-21-12. Acquisition,
maintenance, and operation of tow trucks by department of
administration. – Acquisition, maintenance, and operation of tow
trucks by department of
transportation.
-- The department of administration transportation
is authorized to acquire,
equip,
maintain and operate not more than four (4) tow trucks, and to assign state
employees to
the
trucks for the removal of disabled motor vehicles from state highways, state
bridges, state
causeways,
or state tunnels in accordance with § 31-21-11.
SECTION
18. Sections 31-22-9, 31-22-11 and 31-22-11.6 of the General Laws in
Chapter
31-22 entitled “Miscellaneous Rules” are hereby amended to read as follows:
31-22-9. Throwing
debris on highway – Snow removal. – (a) No person shall throw or
deposit
upon any highway any glass bottle, glass, nails, tacks, wire, cans, or any
other substance
likely
to injure any person, animal, or vehicle upon the highway, or likely to deface
the beauty or
cleanliness
of the highway, nor shall any person in removing snow from any driveway, public
or
private,
leave the snow in any condition so as to constitute a hazard on the highway.
(b)
The director of administration transportation shall post signs
advising the public of
penalties
for throwing debris on the highways.
31-22-11. Inspection
of school buses. – (a) The division of motor vehicles shall inspect
or cause
to be inspected all school buses used for the transportation of school children
as defined
in §
31-1-3(v) at least twice throughout the year. Both of the inspections are to be
done at a state
certified
facility on a semiannual scheduled basis. These inspections will be known as
tear down
inspections
that will include pulling wheels at least once each year if the school bus is
equipped
with
drum brakes and any other work deemed necessary by the state employed or state
certified
inspectors.
Reports of the inspections shall be made in writing and shall be filed with the
inspection
division of the department of administration revenue, and the
reports shall be available
at no
cost for public inspection during usual business hours of the division.
31-22-11.6. Child
care vehicles and school extra-curricular vehicles. – (a)
(1) Pursuant
to § 31-22-10, the division of motor vehicles is authorized to promulgate rules
and
regulations
concerning the type, construction, and equipment of motor vehicles used for the
transportation
of children to and from child care facilities and to and from school sponsored
activities
including athletics and extra-curricular activities.
(2)
(i) For the purposes of this section, "school bus", as referred
to in § 31-1-3(v), is
defined
as a vehicle which is used to carry children to or from school on school bound
routes at
the
outset of the children's school day and/or on home bound routes at the end of
the children's
school
day. For these routes, a school bus must be used regardless of the number of
students
being
transported.
(ii) For
purposes of this section, "school extra-curricular vehicles" is
defined as vehicles
designed
to transport fewer than fifteen (15) students to and from school sponsored
activities
including
athletics, internships, work experiences, and extra-curricular activities where
school
buses
are not used because of the small number of students being transported.
(iii) For
the purpose of this section, "child care vehicle" is defined as a
motor vehicle
owned or
leased by a licensed child care agency that does not exceed fifteen (15)
passengers and
is being
used to transport children from schools to child care facilities and/or from
child care
facilities
to schools. Two (2) door sedans shall not be considered child care vehicles or
school
extra-curricular
vehicles.
(b)
The division of motor vehicles shall have the authority to suspend the
registration of
any
vehicle used for child care transportation or school extra-curricular
transportation that does
not meet
the following requirements:
(1)
Seating. Adequate seating space for all passengers shall be provided. The
maximum
seating
capacity of a child care vehicle and school extra-curricular vehicle shall be
fifteen (15)
persons,
including the driver. No standing shall be permitted while the vehicle is in
operation.
(2)
Safety belts. Safety belts shall be required for all passengers riding in the
child care
vehicle
and school extra-curricular vehicle.
(3)
Vehicle registration. All child care vehicles and school extra-curricular
vehicles shall
be
registered as public vehicles.
(4)
Vehicle inspection. All child care vehicles and school extra-curricular
vehicles shall
be
inspected for excessive emissions and/or safety items according to a staggered
appointment
schedule
as determined by the director of administration revenue, or his
or her designee, and from
time to
time thereafter as may be required, and the vehicle owner shall display upon
the vehicle
the
certificate of inspection and approval issued to the vehicle until the
certificate shall expire.
(5)
Inspector's rejection notice. The director of administration revenue,
or his or her
designee,
may affix a notice of rejection to any vehicle that fails to pass the required
inspection
requirements.
The rejection notice shall not be destroyed or removed from the vehicle until
the
vehicle
has passed the inspection requirements, or its removal has been authorized by
the director
of administration
revenue or his or her designee.
SECTION
19. Sections 31-23-1, 31-23-21, 31-23-44, 31-23-50 and 31-23-56 of the
General
Laws in Chapter 31-23 entitled “Equipment and Accessories Generally” are hereby
amended
to read as follows:
31-23-1. Driving
of unsafe vehicle – Disobedience of requirements – Inspections of
motor
carriers – Fines. – (a) It is a civil violation for any person to
drive or move, or for the
owner,
employer or employee to cause or knowingly permit to be driven or moved, on any
highway
any vehicle or combination of vehicles which is in such an unsafe condition as
to
endanger
any person, or which does not contain those parts or is not at all times
equipped with
lamps
and other equipment in proper condition and adjustment as required in this
chapter or
chapter
24 of this title, or for any person to do any act forbidden or fail to perform
any act
required
under these chapters.
(b)(1)
For the purpose of reducing the number and severity of accidents, all
commercial
motor
vehicles must meet applicable standards set forth in this chapter and chapter
24 of this title
and in
the federal motor carrier safety regulations (FMCSR) contained in 49 CFR Parts
387 and
390-399,
and the Hazardous Materials Regulations in 49 CFR Parts 107 (subparts F and G
only),
171-173,
177, 178 and 180, as amended except as may be determined by the administrator
to be
inapplicable
to a state enforcement program, as amended and adopted by the U.S. Department
of
Transportation
(U.S. DOT), Federal Motor Carrier Safety Administration, as may be amended
from
time to time. Part 391.11(b)(1) of FMCSR, 49 CFR 391.11(b)(1) shall not apply
to intrastate
drivers
of commercial motor vehicles except for drivers of school buses and vehicles
placarded
under 49
CFR Part 172, Subpart F. Rules and Regulations shall be promulgated by the
director of
the
department of administration revenue for the administration and
enforcement of motor carrier
safety.
The rules and regulations shall be promulgated to ensure uniformity in motor
carrier safety
enforcement
activities and to increase the likelihood that safety defects, driver
deficiencies, and
unsafe
carrier practices will be detected and corrected.
(2) Any
carrier convicted of violating the rules and regulations established pursuant
to
this
subsection shall be fined not less than twenty-five dollars ($ 25.00) or more
than five hundred
dollars
($ 500) for each offense.
(c) For
the purposes of this section, "carrier" is defined as any company or
person who
furthers
their commercial or private enterprise by use of a vehicle that has a gross
vehicle weight
rating
(GVWR) of ten thousand and one (10,001) or more pounds, or that transports
hazardous
material.
(d)
Authorized examiners, investigators, officers, or regulatory inspectors from
the
department
of administration revenue with proper identification issued by
the director of the
department
of administration revenue, the state police, and local law
enforcement officials with
proper
identification certifying they are qualified motor carrier enforcement
personnel trained
according
to subsection (f) of this section, shall have a right of entry and authority to
examine all
equipment
of motor carriers and lessors and enter upon and perform inspections of motor
carrier
vehicles
in operation. They shall have authority to inspect, examine, and copy all
accounts,
books,
records, memoranda, correspondence and other documents of the motor carriers and
or
lessors
and the documents, accounts, books, records, correspondence, and memoranda of
any
person
controlling, controlled by, or under common control of any carrier which relate
to the
enforcement
of this chapter.
(e)(1)
Authorized examiners, investigators, officers, or regulatory inspectors from
the
state
police, local law enforcement officials or the department of administration
revenue shall
declare
"out of service" any motor vehicle which, by reason of its mechanical
condition or
loading,
is so imminently hazardous to operate as to be likely to cause an accident or a
breakdown.
An "out of service vehicle" sticker shall be used to mark vehicles
out of service. The
"out
of service vehicle" sticker shall be affixed to the driver's window on
power units placed out
of
service and, affixed to the left front corner of trailers or semi-trailers
placed out of service.
31-23-21. Permits
for operation of vehicles having tracks with transverse
corrugations.
– The department of administration revenue
and local authorities in their
respective
jurisdictions may in their discretion issue special permits authorizing the
operation
upon a
highway of traction engines or tractors having movable tracks with transverse
corrugations
upon the periphery of the movable tracks or farm tractors or other farm
machinery,
the
operation of which upon a highway would otherwise be prohibited under this
chapter.
31-23-44. Approved
type of wheel safety chocks – Enforcement of requirements. –
All
wheel safety chock blocks described in § 31-23-43 must be a type approved by
the division of
motor
vehicles, and the division of motor vehicles shall establish specifications and
requirements
for
approved types of wheel safety chock blocks. The specifications and
requirements shall, in
general,
follow the standards established by the department of administration revenue.
The
administrator
of the division of motor vehicles shall suspend the registration of any motor
vehicle
described
in § 31-23-43 not equipped with wheel safety chock blocks, until it is made to
conform
to the
requirements of the section.
31-23-50. Motorcycle
reflectorized plates. – Every motorcycle registered within this
state
shall be equipped with reflectorized plates which shall be supplied by the
administrator of
the
division of motor vehicles, department of administration revenue,
pursuant to rules and
regulations
to be determined by the administrator of the division of motor vehicles,
department of
administration revenue.
31-23-56. Stop
arm required. – Every school bus shall be equipped with a stop arm,
approved
by the department of administration revenue, which shall be
activated whenever school
children
are being loaded or unloaded.
SECTION
20. Section 31-23.1-10 of the General Laws in Chapter 31-23.1 entitled
“Vehicle
Equipment Safety Compact” is hereby amended to read as follows:
31-23.1-10. Inspection
of accounts. – Pursuant to article VI(e) of the compact, the
department
of administration revenue is empowered and authorized to inspect
the accounts of the
vehicle
equipment safety commission.
SECTION
21. Section 31-23.2-6 of the General Laws in Chapter 31-23.2 entitled
“Tampering
with Odometers” is hereby amended to read as follows:
31-23.2-6. Transfer
of vehicle. – (a) Any sales agreement for the transfer of a
motor
vehicle
between persons as defined in this chapter shall contain the words "both
buyer and seller
have
examined the title certificate of this motor vehicle and it correctly reflects
the mileage as it
appears
on the odometer" which shall be placed conspicuously and prominently on
the
agreement.
(b)
It shall be unlawful for any person to transfer ownership of a motor vehicle
previously
registered
in this state or a motor vehicle used by a dealer as a demonstrator unless the
person:
(1)
Enters on a form prescribed by the department of administration revenue,
as
prescribed
by state law, the mileage the motor vehicle has been operated. The form shall
be
signed
by both the seller and buyer and contain a statement that both parties have
viewed the
odometer
of the motor vehicle. The form as completed shall then be attached to the
instrument
evidencing
transfer of ownership; or
(2)
Enters upon the form "not actual mileage" in the event that the
odometer mileage is known
to the person to be less than the motor vehicle has
actually traveled; or
(3) Enters the total cumulative
mileage on the form in the event that it is known that the
mileage
indicated on the odometer is beyond its designated mechanical limits;
(4) Enters the same information
as set forth in subdivisions (1) through (3) of this subsection
on the
owner's title certificate; and
(5) The owner of a motor vehicle
shall supply its mileage upon the annual renewal
registration
form supplied by the division of motor vehicles.
(c) It shall be a violation of
this chapter for any person to give a false statement to a
transferee
under the provisions of this section; provided, however, that no person shall
be in
violation of
this chapter where a vehicle has been resold in reliance on the required
statement
of the prior
owner made pursuant to this section.
(d) No motor vehicle, previously
registered in another state, shall be registered for use in
this state
unless the application for a certificate of title in Rhode Island is
accompanied by
the prior
owner's certificate of title and a form as set forth in subdivision (b)(1) of
this section.
(e) The certificate of title of
the motor vehicle issued to the new owner by the state of
Rhode Island shall:
(1) Be printed using a process
determined by the director to be the most efficient and
effective means of avoiding unauthorized
duplication;
(2) Indicate on its face the
mileage required to be disclosed by the transferor under
subsections
(b)(1) and (d) of this section; and
(3) Contains a space for the transferee
to disclose the mileage at the time of any future
transfer and to sign and date the disclosure.
(f) No registration card may be
issued in this state for any motor vehicle unless:
(1) The application for the
registration card contains the prior owner's most recent
registration card and the prior owner's title; and
(2) The new registration card
contains such information as provided on the application.
SECTION
22. Sections 31-25-1, 31-25-6, 31-25-21 – 31-25-23 and 31-25-27.1 of the
General
Laws in Chapter 31-25 entitled “Size, Weight and Load Limits” are hereby
amended to
read as
follows:
31-25-1. Compliance
with chapter required. – (a) (1) Except in reference to §§ 31-25-
16 and 31-25-27
where it shall be considered a violation, it is a civil violation for any
carrier to
drive or
move or to cause or permit to be driven or moved on any highway any vehicle or
vehicles
of a size or weight exceeding the limitations stated in this chapter or
otherwise in
violation
of this chapter, and the maximum size and weight of vehicles specified in this
chapter
shall be
lawful throughout this state. Local authorities shall have no power or
authority to alter
the
limitations except as express authority may be granted in this chapter.
(2) "Carrier"
includes any company or person who furthers their commercial or private
enterprise
by use of the vehicle.
(b)
The director of the department of administration transportation
shall promulgate rules
and
regulations and requirements consistent with this chapter for the application
and issuance of
permits
for overweight and oversize vehicles or loads.
31-25-6. Maximum
number and length of coupled vehicles. – (a) No combination of
vehicles
coupled together shall consist of more than three (3) units, a truck-tractor,
semi-trailer,
and
trailer. The combination of vehicles shall not be restricted in overall length,
except that when
a
truck-tractor, semi-trailer, and a trailer are used in combination, the trailer
or semi-trailer each
shall
not exceed twenty-eight and one-half feet (28' 6"), excluding bumpers and
accessories.
Provided,
however, that combinations of vehicles consisting of three (3) units shall be
permitted
to
operate only on the interstate highway system and on those highways, streets,
and roads
designated
by the director of the department of administration transportation.
(b)
Combinations of vehicles consisting of truck-tractor and semi-trailer coupled
together
shall
not be restricted in overall length, and semi-trailers shall not exceed
fifty-three feet (53') in
length,
excluding bumpers and accessories. Semi-trailers exceeding forty-eight and
one-half feet
(48'
6") shall be permitted to operate only on the interstate highway system
and on those
highways,
streets and roads designated by the director of the department of administration
transportation. Exceptions to the requirements of this section
include the use of a pole trailer and
combinations
designed to transport motor vehicles and/or automobiles as authorized in §§
31-25-
7 and
31-25-8. The provision that no combination of vehicles coupled together shall
consist of
more
than three (3) units shall not apply to vehicles coupled together by a saddle
mount device
used to
transport motor vehicles in a drive-away service when no more than three (3)
saddle
mounts
are used, and equipment used in the combination is approved by Part 393.71 of
the
federal
motor carrier safety regulations, 49 CFR 393.71, and safety regulations of the
division of
motor
vehicles of the department of administration revenue of the state
of Rhode Island as such
federal
and/or state legislation may be amended or revised from time to time. Any owner
or
operator
found deviating from the approval permitted routes shall be fined a minimum
mandatory
fine of
five hundred dollars ($500), but not more than one thousand dollars ($1,000).
31-25-21. Power
to permit excess size or weight of loads. – (a) The department of
administration transportation, with respect to highways under
its jurisdiction may, in its
discretion,
upon application in writing and good cause being shown for it, issue a special
permit
in
writing authorizing the applicant to operate or move a vehicle or combination
of vehicles of a
size or
weight of vehicle or load exceeding eighty thousand pounds (80,000 lbs.) or
otherwise not
in
conformity with the provisions of chapters 1 – 27 of this title upon any
highway under the
jurisdiction
of the party granting the permit and for the maintenance of which the party is
responsible.
Permits which have been issued for a full year shall not be required to be
renewed for
the
period of time for which payment has been made and the application and other
required
documentation
has been completed and filed. Provided, that neither the department of
administration transportation nor the local authorities may
issue permits for divisible loads weighing in
excess
of one hundred four thousand-eight hundred pounds (104,800 lbs.), gross vehicle
weight,
for five
(5) axle vehicles and seventy-six thousand six hundred fifty pounds (76,650
lbs.), gross
vehicle
weight, for three (3) axle vehicles.
(b)
The director of the department of administration transportation
may enter into
agreements
with other states, the District of Columbia and Canadian provinces providing
for the
reciprocal
enforcement of the overweight or over-dimensional vehicle permit laws of those
jurisdictions
entering into the agreement.
(c) Trip
permit fee. A fee of twenty dollars ($ 20.00) shall be paid to the division of
motor
vehicles
for the issuance of each non-reducible vehicle or load permit.
(d)
Annual fee. A fee of one hundred dollars ($100) paid to the division of motor
vehicles
shall
exempt the payor from the necessity of paying trip permit fees as found in
subsection (c) of
this
section. However, payment of the fee shall not be deemed to authorize
non-compliance with
the
rules and regulations promulgated by the department of administration transportation
entitled
"State
of Rhode Island Manual for Overweight and Oversize Vehicle Permits".
(e)
Blanket permits may be issued, as determined by the department of administration
transportation, for intrastate movement of non-reducible loads upon
payment of the fee set forth
in
subsection (d) of this section. The permits may not exceed one year and shall
be limited to a
maximum
overall length of seventy-five feet (75') and maximum overall width of eleven
feet,
eleven
inches (11'11").
31-25-22. Application
for excess load permit. – (a) The application for an excess load
permit
pursuant to § 31-25-21 shall specifically describe the vehicle or vehicles and
load to be
operated
or moved, and the particular highways for which the permit to operate is
requested and
whether
the permit is requested for a single trip or for continuous operation.
(b) For
continuous operation of divisible loads, specifically described vehicle or
vehicles
must be
certified originally by the manufacturer of them to possess the braking and
carrying
capacity
for the weight specified on the application.
(c)
Upon approval of the application or renewal of divisible load permits, the
department
of administration
revenue shall provide identification devices to be placed on the lower
left corner
of the
driver's side of the windshield for trucks and tractors and on the front left
corner of the
driver's
side for trailers.
31-25-23. Conditions
and restrictions on excess load permits. – (a) The department of
administration revenue or local authority is authorized to
issue or withhold a permit at its
discretion,
or if the permit is issued, to limit the number of trips, or to establish
seasonal or other
time limitations
within which the described vehicles may be operated on the indicated highways,
or
otherwise to limit or prescribe conditions of operation of the vehicle or
vehicles, when
necessary
to assure against undue damage to the road foundations, surfaces, or
structures, and
may
require any undertaking or other security that may be deemed necessary to
compensate for
any
injury to any roadway or road structure.
(b)
Whenever a permit is issued by the department of administration revenue
or local
authority
for continuous operation, the permit shall not be issued for a period in excess
of the
registration
date of the subject vehicle.
(c)
Upon re-registration of the subject vehicle, permits shall be issued by the
department
of administration
revenue or local authority, upon the re-certification of the braking and
carrying
capacity
of the subject vehicle as specified on the expired permit.
31-25-27.1. Weight
restrictions on the Veterans Memorial Parkway – East
Providence.
– (a) No motor vehicle with a gross weight exceeding two
(2) tons except those
listed
in this section shall be allowed to travel the Veterans Memorial Parkway in the
city of East
Providence.
(b)
The director of the department of administration revenue is
directed to post signs to
limit
access as prescribed in subsection (a) of this section.
(c) The
following vehicles shall be exempt from the provisions of this section:
vehicles of
a fire
department, police vehicles, corrections vehicles, ambulances, emergency
vehicles, state
vehicles,
municipal vehicles, vehicles of the Rhode Island public transit authority,
marked school
administration
vehicles, and delivery vehicles whose destination is addressed on the parkway.
(d)
The department of administration revenue or local authority is
authorized in
accordance
with the provisions of § 31-25-23 to issue or withhold permits to all vehicles
other
than
those enumerated in this section.
SECTION
23. Section 31-28-7 of the General Laws in Chapter 31-28 entitled
“Parking
Facilities
and Privileges” is hereby amended to read as follows:
31-28-7. Motor
vehicle plates for persons with disabilities – Entitlement –
Designated
parking spaces – Violations. –
(a) Persons, as defined in
subsection (h) of this
section,
upon application and proof of permanent or long-term disability to the division
of motor
vehicles,
shall be issued one motor vehicle disability parking privilege placard or in
the case of a
motorcycle,
one motor vehicle sticker, of blue which shall be imprinted with the white
international
symbol of access, certificate number, the words "Rhode Island Disability
Parking
Permit"
and shall bear the expiration date upon its face. A placard or motorcycle
sticker issued to
a person
whose disability is temporary shall be substantially similar to that issued to
a person with
a
permanent or long term disability. The temporary placard, however, shall be a
red placard with
a white
international symbol of access, certificate number, the words "Rhode
Island Disability
Parking
Permit" and shall bear the expiration dates upon its face. Persons issued
a placard or
motorcycle
sticker pursuant to this section shall be entitled to the immunities of §§
31-28-4 and
31-28-6.
The placard shall conform to the Uniform Parking System for Disabled Drivers
standard
issued
by the United States Department of Transportation. If an application for a
placard or
motorcycle
sticker is denied, the division of motor vehicles shall promptly notify the
applicant in
writing,
stating the specific reason(s) for the denial, and advising the applicant of
the procedures
for
requesting a hearing to appeal the denial. Prior to the appeal hearing, the applicant
shall be
provided
with any and all documents relied upon by the division in denying the
application. If an
application
contains a physician certification that the applicant is sufficiently disabled
to require a
placard
or motorcycle sticker, and the division has not provided specific reasons in
its denial
letter
to the applicant, the hearing officer shall summarily order that a placard or
motorcycle
sticker
be provided to the applicant. At all other hearings of application denials
where a physician
certification
has been provided, the division shall bear the burden of proof that the
individual is
not
entitled to a placard or motorcycle sticker pursuant to this chapter.
(b) A
placard issued pursuant to this section shall be portable and used only when
the
person
is being transported. The placard is to be hung from the rear view mirror so as
to be seen
through
the front or rear windshield of the motor vehicle. A placard may be issued to a
person
with a disability
who does not own a motor vehicle, to be used only when he or she is being
transported.
A motorcycle sticker issued pursuant to this section shall not be portable and
shall be
affixed
to the rear plate of the motorcycle.
(c)
(1) The certificate of entitlement to the placard or motorcycle sticker
shall be renewed
every
three (3) years for individuals with a long-term disability, as defined in
subsection (d) of
this
section, and the renewal application shall require a physician's certification
that the condition
has not
changed since the previous approval, and three (3) years for individuals with a
permanent
disability
as defined in subsection (h) of this section, in accordance with a schedule
prepared by
the
division of motor vehicles that uses the last name of an individual to
determine the month of
renewal.
If an application or subsequent renewal is accompanied by a physician's
certification
that the
applicant's condition is a chronic, permanent impairment and that application
is approved,
then any
subsequent renewal shall be authorized upon receipt of a notarized affidavit
from the
applicant
or applicant's, guardian or legal representative or a certificate from the
applicant's
physician
that his or her condition has not changed since the previous approval.
(2) The
certificate of entitlement to the placard or motorcycle sticker shall be
covered
with
plastic or similar material. The applicant shall, upon timely renewal, receive
a sticker
bearing
the expiration date of the certificate of entitlement to be affixed across the
expiration date
of the
disability parking privilege placard or in the case of a motorcycle the
applicant shall
receive
a new motorcycle sticker. The division of motor vehicles shall establish rules
and
regulations
allowing for the renewal of the certificates of entitlement by mail.
(3) Whenever
the division of motor vehicles proposes to suspend, revoke or fail to renew
the
certificate of entitlement for noncompliance with the requirements of this
section or for
violation
of subsection (h) of this section, the individual shall first be entitled to a
hearing before
the
division of motor vehicles to contest the proposed action. At the hearing, the
division of motor
vehicles
shall bear the burden of proof that the individual is not entitled to the
placard or
motorcycle
sticker pursuant to this chapter. There shall be no renewal fee charged for the
placards
or
motorcycle sticker. The division of motor vehicles shall be authorized to issue
a temporary
disability
parking privilege placard or motorcycle sticker immediately upon receipt of an
application
for individuals with a temporary impairment, as defined in subsection (h) of
this
section.
A temporary placard or motorcycle sticker shall be valid for sixty (60) days
from the date
of
issuance. Temporary placards or motorcycle stickers may be renewed for a period
of one year
or less,
as determined by the medical advisory board upon application if the disability
persists.
The
division of motor vehicles shall subsequently review the applications in
accordance with the
procedures
currently in effect as to applications from persons whose disability is long
term. Any
issuance
which, after subsequent review, shall be found to be inappropriate shall be
revoked and
notice
of the revocation shall be sent to the applicant.
(d) A
person, other than a person with a disability, who for his or her own purposes
uses
the
parking privilege placard, shall be fined five hundred dollars ($ 500) for each
violation. A
person
issued a special placard who uses the placard after expiration, or who shall
allow
unauthorized
use of the disability parking placard or sticker, may be subject to immediate
revocation
of the use of the placard by the division of motor vehicles, and subject to a
fine of five
hundred
dollars ($ 500).
(e) Disability
parking spaces shall be designated and identified by the posting of signs
above
ground level incorporating the international symbol of access of white on blue,
and the
words
"Handicapped Parking", "Disability Parking," "Disabled
Parking," or "Reserved Parking"
at each
space, at both ends of a row or series of adjacent disability parking spaces,
or at the
entrance
to a parking lot restricted to only disability parking.
(f) A
person, other than a person issued a special placard or motorcycle sticker
pursuant
to this
section, who parks a vehicle in a parking space designated for persons with
disabilities,
shall be
fined: (1) one hundred dollars ($ 100) for a first violation, (2) one hundred
seventy-five
dollars
($ 175) for a second violation, and (3) three hundred twenty-five dollars ($
325) for a third
or
subsequent violation. The vehicle may be subject to towing at the owner's
expense. Provided
further,
that it shall not be unlawful for a person to park a vehicle in a space
designated for person
with
disabilities if that person is transporting a person who has been issued a
special placard and
is
properly displaying the placard on the vehicle.
(g) Enforcement
of the parking provisions of this section shall be enforced by the local or
state
authorities on public or private property when the location of the parking
spaces is within
the purview
of the State Building Code, chapter 27.3 of title 23.
(h) Definitions.
For the purpose of this section:
(1)
"Disabled" or "disability" means a permanent or long-term
impairment which
prevents
or impedes walking, which shall include but not be limited to: (i) an
impairment which
prevents
walking and requires use of a wheelchair; (ii) an impairment which
involuntarily causes
difficulty
or insecurity in walking or climbing stairs with or without the need to use
braces,
crutches,
canes or artificial support; (iii) an impairment caused by amputation,
arthritis, blindness
(including
legally blind), or orthopedic condition; or (iv) an impairment in respiratory,
circulatory,
or neurological health which limits the person's walking capability. Persons
with
disabilities
may be capable of working or may be presently working.
(2) "Long-term
disability" means an impairment which is potentially reversible or may
improve
with appropriate medical treatment. At the time of application and or renewal,
the
impairment
should not be expected to improve prior to the expiration of the certification,
to a
point
where the individual does not meet the provisions of subdivision (1) of this
subsection.
(3) "Permanent
disability" means an impairment which is non-reversible.
(4) "Temporary
impairment" means an impairment which is expected to improve to a
point
where the individual does not meet the provisions of subdivision (1) of this
subsection,
within
two (2) years of the application.
(i)
The department of administration revenue shall inform each
licensed driver of the
certificate
procedures and parking restrictions of this section and §§ 31-28-4 and 31-28-6,
and a
facsimile
of the portable placards and motorcycle stickers issued under this section
shall be sent
to the
enforcing authority of each state, and each enforcing authority shall be
informed of the
parking
restrictions of this section and §§ 31-28-4 and 31-28-6. Recipients of
disability parking
privilege
placards shall also receive instructions on their use and the penalties for
misuse, when
the
placard is initially issued.
SECTION
24. Section 31-36-1 of the General Laws in Chapter 31-36 entitled “Motor
Fuel
Tax” is hereby amended to read as follows:
31-36-1. Definitions.
– Terms in this chapter and chapter 37 of this title are construed as
follows:
(1) "Administrator"
means the tax administrator.
(2) "Distributor"
includes any person, association of persons, firm, or corporation,
wherever
resident or located, who shall import or cause to be imported into this state,
for use or
for
sale, fuels, and also any person, association of persons, firm or corporation
who shall produce,
refine,
manufacture, or compound fuels within this state.
(3) "Filling
station" includes any place, location, or station where fuels are offered
for
sale at
retail.
(4) "Fuels"
includes gasoline, benzol, naphtha, and other volatile and inflammable liquids
(other
than lubricating oils, diesel fuel for the propulsion of marine craft, fuels
used for the
propulsion
of airplanes, oils used for heating purposes, manufactured and organically
produced
biodiesel
fuels that results in employment in Rhode Island at a manufacturing facility
for
organically
produced biodiesel fuel), used or suitable for use for operating or propelling
motor
vehicles
with internal combustion engines. This does not include benzol and naphtha sold
or used
for a
purpose other than for the operation or propulsion of motor vehicles. Any
article or product
represented
as gasoline for use in internal combustion type engines, used in motor
vehicles, shall
be equal
to or better in quality and specification than that known as "United
States government
motor
gasoline."
(5) "Investigator
and examiner" means any person appointed by the tax administrator to
act as
an investigator and examiner.
(6) "Owner"
includes any person, association of persons, firm, or corporation offering
fuels
for sale at retail.
(7) "Peddlers"
means any person, association of persons, firm or corporation, except a
distributor
as defined in this chapter, who shall distribute gasoline by tank wagon in this
state.
(8) "Public
highways" includes any state or other highway and any public street,
avenue,
alley, park,
parkway, driveway, or public place in any city or town.
(9) "Pump"
includes any apparatus or machine for raising, driving, exhausting, or
compressing
fluids, and used in the sale and distribution of fuels.
(10) "Purchaser"
includes any person, association of persons, firm, or corporation,
wherever
resident or located, who purchases fuels from a distributor, for use or resale,
and any
person,
association of persons, firm or corporation who purchases from a distributor,
gasoline or
other
volatile and inflammable liquids (other than lubricating oils and oils used for
heating
purposes)
for use other than for propelling motor vehicles.
(11) "Retail
dealer" means any person, association of persons, firm, or corporation
operating
a filling station as herein defined in this chapter for the sale or dispensing
of motor fuel
by
delivery into service tank or tanks of any highway motor vehicle which is
propelled by an
internal
combustion motor, other than the highway motor vehicle belonging to the person
owning
or
operating the place of business; provided, however, that sales by a
manufacturer or distributor
shall
not constitute them retail dealers.
(12)
"State highways" includes only those public highways or those parts
of them that
shall be
constructed or maintained by the department of administration transportation.
SECTION
25. Section 31-36.1-9 of the General Laws in Chapter 31-36.1 entitled
“Fuel
Use
Reporting Law” is hereby amended to read as follows:
31-36.1-9. Enforcement
powers of the administrator. – (a) The administrator may, in
the
enforcement of this chapter, hold hearings and take testimony, and for those
purposes may
issue
subpoenas and compel attendance of witnesses, and may conduct investigations
which the
administrator
deems necessary.
(b)
The tax administrator is authorized to avail him or herself of the services of
the state
police,
the department of administration revenue, and the public
utilities commission in enforcing
the
provisions of this chapter.
SECTION
26. Sections 31-38-2 – 31-38-4, 31-38-6 – 31-38-8, 31-38-10 – 31-38-15,
31-
38-17
and 31-38-20 of the General Laws in Chapter 31-38 entitled “Inspection of Motor
Vehicles”
are hereby amended to read as follows:
31-38-2. Inspection
by any proper officer. – (a) The director of the department of
administration revenue, members of the state and local
police, and any other officers and
employees
of the division of motor vehicles as the director of the department of administration
revenue may designate, may at any time require the seller at
retail or driver of the vehicle to stop
and
submit the vehicle to an inspection and test with reference to it as may be
appropriate.
(b)
In the event the vehicle is found to be in unsafe condition or any required
part or
equipment
is not in proper repair and adjustment, the officer shall give a written notice
to the
seller
at retail or driver and shall send a copy to the director of the department of administration
revenue. The notice shall require that the vehicle be placed
in safe condition and its equipment in
proper
repair and adjustment, specifying the particulars with reference to it, and
that the notice be
approved
within five (5) days.
(c)
The director of the department of administration revenue, or the
director's designee,
upon
written notice, may require the seller at retail, owner, or driver to submit
the vehicle to the
state
inspection facility for inspection. If the notice is not complied with, the director
may
suspend
the registration of the vehicle described in the notice.
31-38-3. Owners
and drivers to comply with inspection laws. – (a) No seller at retail
or
person driving a vehicle shall refuse to submit the vehicle to an inspection
and test as required
by §
31-38-2.
(b)
Every seller at retail, owner, or driver, upon receiving a notice as provided
in § 31-38-
2, shall
comply with it and shall within five (5) days forward the approved notice to
the
department
of administration revenue. In the event of noncompliance with
this subsection, the
vehicle
shall not be operated on any highways of this state.
(c)
Any vehicle which is found to be in such unsafe condition as to the brakes,
steering,
or other
equipment as to be hazardous to permit it to be sold or driven from the place
of
inspection,
then the vehicle shall not be permitted to be operated under its own power. The
registration
shall be immediately suspended by the department of administration revenue
and the
plates and
certificates immediately returned to the department of administration revenue.
31-38-4. Director
of department of administration to require periodic inspection. –
Director
of department of revenue to require periodic inspection. -- (a) (1)
The director of
administration revenue shall at least once each year, but not
more frequently than twice each year,
or on
the schedule defined pursuant to chapter 47.1 of this title require that every
vehicle, trailer,
semitrailer,
and pole trailer registered in this state or upon a retail seller's premise, be
inspected
and that
an official certificate of inspection and approval be obtained for the vehicle,
provided,
that the
director of administration revenue shall require the first inspection
of any new motor
vehicle
within two (2) years from the date of purchase or before the vehicle
accumulates twenty-
four
thousand (24,000) miles whichever occurs first.
(2)
The inspections shall be made and the certificates obtained with respect to the
mechanism,
brakes, and equipment of the vehicle as shall be designated by the director of
department
of administration revenue.
(3)
The director of the department of administration revenue is
authorized to make
necessary
rules and regulations for the administration and enforcement of this chapter
including,
but not
limited to, upgraded standards of operation and standards for mechanical
testing
equipment,
and to designate any period or periods of time during which sellers at retail and
owners
of any vehicles, subject to this chapter, shall display upon the vehicles
certificates of
inspection
and approval, or shall produce these certificates upon demand of any proper
officer or
employee
of the department of administration revenue designated by the
director of the
department
of administration revenue. In addition, the director shall
require each inspection
facility
to file a copy of their active garage keeper's legal liability insurance policy
and maintain a
minimum
of twenty-five thousand dollars ($25,000) liability coverage. Said coverage
shall be
purchased
for the purpose of insuring against any damage sustained to a vehicle while
under the
control
of the inspection facility.
(b)
The director of the department of administration revenue may
authorize the
acceptance
in this state of a certificate of inspection and approval issued in another
state having
an
inspection law similar to this chapter, and may extend the time within which a
certificate shall
be
obtained.
(c)
The director of the department of administration revenue, or the
director's designee,
may
suspend the registration of any vehicle which he or she determines is in such
unsafe
condition
as to constitute a menace to safety, or which, after notice and demand, is not
equipped
as
required in this chapter or for which a required certificate of inspection and
approval has not
been
obtained.
(d)
The director of the department of administration revenue shall
provide for a staggered
inspection
system by regulations.
31-38-6. Appointment
of official inspection stations. – (a) For the purpose of making
inspections
and issuing official certificates of inspection and approval as provided in
this chapter,
the
director of the department of administration revenue, or the
director's designee, shall issue
permits
for and furnish instructions and all necessary forms to official inspection
stations for the
inspection
of vehicles as required in this chapter and the issuance of official
certificates of
inspection
and approval. There shall be a separate permit required to inspect all trailers
or semi-
trailers
used to transport horses or other livestock, irrespective of the registered
gross weight of
the
trailers and semi-trailers.
(b)
Application for the permit set forth in subsection (a) of this section shall be
made
upon an
official form and shall be granted only when the director of the department of
administration revenue or the director's designee, is
satisfied that the station is properly equipped
and has
competent personnel to make the inspections and adjustments, and will be
properly
conducted.
The director of the department of administration revenue, or the
director's designee,
before
issuing a permit may require the applicant to file a bond conditioned that it
will make
compensation
for any damage to a vehicle during an inspection or adjustment due to
negligence
on the
part of the applicant or its employees.
(c)
The director of the department of administration revenue, or the
director's designee,
shall
properly supervise and cause inspections to be made of the stations and shall
suspend or
revoke
and require the surrender of the permit issued to a station which he or she
finds is not
properly
equipped or has violated any of the conditions of his or her permit of
inspection. The
director
of the department of administration revenue, or the director's
designee, shall maintain and
post at
the department of administration revenue lists of all stations
holding permits and of those
whose
permits have been suspended or revoked.
(d)
The permits shall be issued for a period of one year and upon payment to the
director
of the
department of administration revenue of a fee of twenty-five
dollars ($25.00) annually, and
the
monies received shall be turned over to the general treasurer to be deposited
in the general
funds of
the state.
(e)
The director of the department of administration revenue, or the
director's designee,
shall
issue a duplicate permit upon the payment of a fee of one dollar ($1.00) if one
is requested
by the
owner of the official station who states in writing that the original was lost,
destroyed, or
stolen.
31-38-7. Operation
of official stations. – (a) No permit for an official station
shall be
assigned
or transferred or used at any location other than designated in it, and the
permit shall be
posted
in a conspicuous place at the designated location.
(b)
The state certified person operating an official inspection station shall issue
a
certificate
of inspection and approval upon an official form to the owner of a vehicle upon
inspection
of the vehicle and determining that its equipment required under the provisions
of this
chapter
is in good condition and proper adjustment, otherwise, no certificate shall be
issued. A
record
and report shall be made of every inspection and every certificate issued. The
records shall
be kept
available for review by the motor vehicle inspection station commission or
those
employees
of the department of administration revenue that the director may
designate.
(c) The
following fees shall be charged for inspection and issuance of certificate of
inspection
and approval:
(1) For
every vehicle with a registered gross weight of not more than eight thousand
five
hundred
pounds (8,500 lbs.), the fee shall be included with the fee charged pursuant to
§ 31-47.1-
11;
(2) For
every vehicle of a registered gross weight of more than eight thousand five
hundred pounds
(8,500 lbs.) or more, except trailers, fifteen dollars ($ 15.00);
(3) For
every motorcycle and electrically powered vehicle, eleven dollars ($ 11.00);
(4) For
every trailer or semi-trailer with a registered gross weight of more than one
thousand
pounds (1,000 lbs.), eleven dollars ($ 11.00); and
(5) Provided
that for the inspection of vehicles used for the transportation of persons for
hire, as
provided in § 31-22-12, and subject to an inspection pursuant to chapter 47.1
of this title,
the fee
shall be included with the fee charged pursuant to § 31-47.1-11.
(d)
The director of the department of administration revenue may
establish a state
inspection
facility at which any motor vehicle may be reinspected at no cost to the owner.
The
state
inspection facility may inspect all public conveyance vehicles or these
inspections may be
otherwise
provided for by the director, or any other vehicles which in the opinion of the
director
of administration
revenue, or his or her designee, require specific testing to ensure for
the health
and
safety of the general public.
31-38-8. Improper
representation as official station. – (a) No person shall in any
manner
represent any place as an official inspection station unless the station is
operating under a
valid
permit issued by the director of the department of administration revenue
or the director's
designee.
31-38-10. Grounds
for denial, suspension, or revocation of permit. – The director
may deny
an application for a permit or suspend or revoke a permit after it has been
granted for
any of
the following reasons:
The
director may deny an application for a permit or suspend or revoke a permit
after it
has been
granted for any of the following reasons:
(1) On
proof of unfitness of the applicant to do business as a motor vehicle
inspection
station;
(2) For
any misstatement by the applicant in the application for the permit;
(3)
For any failure to comply with the provisions of this section or with any rule
or
regulation
promulgated by the director of the department of administration revenue;
(4) For defrauding any customer;
(5) For dismantling any vehicle for repair without the authorization of
the owner;
(6) For refusal to surrender any vehicle to its owner upon tender of
payment of the proper
charges for towing andoor work done on the vehicle;
(7) For having indulged in any unconscionable practice relating to
the business as a motor
vehicle inspection station;
(8) For willful failure to perform work as contracted for;
(9) For failure to comply with the safety standards of the industry;
(10) For failure to properly equip andoor conduct the inspection
station;
(11) For failure to pay the required fees as provided in this chapter;
(12) For providing an inspection sticker to a motor vehicle which is
equipped with a
sunscreening device which does not comply with the
provisions of chapter 23.3 of this title.
31-38-11. Penalty
for violation. – Any person violating any of the provisions of §§ 31-
38-1 –
31-38-10 of this chapter, or of the rules and regulations established by the
director of the
department
of administration revenue as provided in this chapter, shall upon
conviction be
punished
by a fine of not more than five hundred dollars ($500.00) or by imprisonment of
not
more
than thirty (30) days or by both a fine and imprisonment. The director of the
department of
administration revenue shall revoke the permit of any
inspection station who shall be convicted
more
than once for violations.
31-38-12. Fee
for inspection certificates. – (a) The director of the department of
administration revenue, or his or her designee, shall collect
a fee of four dollars ($4.00) for each
certificate
of inspection issued, and the monies received shall be turned over to the
general
treasurer
to be deposited in the general funds of the state.
(b)
Unused inspection stickers purchased by inspection stations shall be re-purchased
by
the
state if returned in good condition to the director of the department of administration
revenue
or his
or her designee within three (3) months of the inspection year for which the
sticker was
issued.
31-38-13. Fleet
operators. – Every person who shall provide maintenance facilities for
the
servicing of vehicles used in his or her business, except licensed motor
vehicle dealers, which
facilities
shall be approved by the director of the department of administration revenue,
and shall
maintain
any records and follow any procedures that shall be established by the
director, shall be
qualified
as an official inspection station for the vehicles. The person shall not issue
inspection
certificates
for any vehicle not used in the operation of the business.
31-38-14. Vehicles
exempt from inspections. – (a) The following vehicles shall be
exempt
from inspections:
(1)
All trailers or semi-trailers having a gross weight of one thousand pounds
(1,000 lbs.)
or less;
(2)
Any special mobile equipment which is not required to be registered; and
(3)
Vehicles that are limited in their scope of operation as determined by the
director of
the
department of administration revenue.
31-38-15. Motor
vehicle inspection commission. – (a) Within the department of
administration revenue there shall be a motor vehicle
inspection commission, referred to in this
chapter
as the "commission", which shall function as a unit in the
department. The commission
shall
consist of seven (7) members who shall be appointed by the governor, with the
advice and
consent
of the senate. In making said appointments, the governor shall give due
consideration to
including
in the commission's membership one or more garage keeper(s) and/or inspection
station
owner(s).
(b) The
tenure of all members of the commission as of the effective date of this act
[March
29, 2006] shall expire on the effective date of this act [March 29, 2006], and
the governor
shall
nominate seven (7) new members as follows:
(1) The
governor shall appoint seven (7) members of the commission; three (3) of whom
shall
serve initial terms of three (3) years; two (2) of whom shall serve an initial
term of two (2)
years; and
two (2) of whom shall serve an initial term of one year.
(2) Thereafter,
all members of the commission shall be appointed to serve three (3) year
terms.
(c) The
governor shall designate one member of the commission to serve as chairperson.
The
commission may elect from among its members such other officers as they deem
necessary.
(d) No
person shall be eligible for appointment to the commission after the effective
date
of this
act [March 29, 2006] unless he or she is a resident of this state.
(e) Four
(4) members of the commission shall constitute a quorum.
(f) Members
of the commission shall be removable by the governor pursuant to the
provisions
of § 36-1-7 of the general laws and for cause only, and removal solely for partisan
or
personal
reasons unrelated to capacity of fitness for the office shall be unlawful.
(g) Within
ninety (90) days after the end of each fiscal year, the commission shall
approve
and submit an annual report to the governor, the speaker of the house of
representatives,
the
president of the senate, and the secretary of state of its activities during
that fiscal year. The
report
shall provide: an operating statement summarizing meetings or hearings held,
including
meeting
minutes, subjects addressed, decisions rendered, licenses considered and their
disposition,
rules or regulations promulgated, studies conducted, policies and plans
developed,
approved
or modified and programs administered or initiated; a consolidated financial
statement
of all
funds received and expended including the source of the funds, a listing of any
staff
supported
by these funds and a summary of any clerical, administrative or technical
support
received;
a summary of performance during the previous fiscal year including
accomplishments,
shortcomings
and remedies; a synopsis of hearings, complaints, suspensions or other legal
matters
related
to the authority of the commission; a summary of any training courses held
pursuant to the
provisions
of this section; a briefing on anticipated activities in the upcoming fiscal
year; and
findings
and recommendations for improvements. The report shall be posted electronically
on the
general
assembly and secretary of state's websites as prescribed in § 42-20-8.2. The
director of
the
department of administration revenue shall be responsible for the
enforcement of the
provisions
of this subsection.
(h)
To conduct a training course for newly appointed and qualified members within
six
(6) months
of their qualification or designation. The course shall be developed by the
chair of the
commission,
approved by the commission, and conducted by the chair of the commission. The
commission
may approve the use of any commission or staff members or other individuals to
assist
with training. The training course shall include instruction in the following
areas: the
provisions
of chapters 42-46, 36-14, and 38-2; and the commission's rules and regulations.
The
director
of the department of administration revenue shall, within ninety
(90) days of the effective
date of
this act [March 29, 2006], prepare and disseminate training material relating
to the
provisions
of chapters 42-46, 36-14, and 38-2.
31-38-17. Procedure
for a review of an order of the director of administration. –
Procedure
for a review of an order of the director of revenue. -- (a) Any person aggrieved by
an order
of the director of administration revenue pertaining to either a
suspension, revocation, or
denial of
an application for a permit may appeal from the order of the director by filing
a notice
of
request for review of the director's order with the sixth division of the
district court pursuant to
the
procedures set forth in § 42-35-15.
(b)
The filing of a petition to review shall not operate as a stay of the order of
the director
of administration
revenue and the order shall remain in full force and effect during the
pendency
of the
review.
31-38-20. Appropriations
and disbursements. – The general assembly shall annually
appropriate,
out of any money not otherwise appropriated, any sums that it may deem
necessary
for the
purpose of this chapter. The state controller is authorized and directed to
draw his or her
orders
upon the general treasurer for the payment of the sum, or so much of it that
may be
required
from time to time, upon receipt by him or her of properly authenticated
vouchers
approved
by the director of the department of administration revenue.
SECTION
27. Section 31-41.1-6 of the General Laws in Chapter 31-41.1 entitled
“Adjudication
of Traffic Offenses” is hereby amended to read as follows:
31-41.1-6. Hearings.
– (a) Every hearing for the adjudication of a traffic violation,
as
provided
by this chapter, shall be held before a judge or magistrate of the traffic
tribunal or a
judge of
the municipal court, where provided by law. The burden of proof shall be upon
the state,
and no
charge may be established except by clear and convincing evidence. A verbatim
recording
shall be
made of all proceedings. The chief judge of the district court may prescribe,
by rule or
regulation,
the procedures for the conduct of the hearings and for pre-hearing discovery.
(b) After
due consideration of the evidence and arguments, the judge or magistrate shall
determine
whether the charges have been established, and appropriate findings of fact
shall be
made on
the record. If the charges are not established, an order dismissing the charges
shall be
entered.
If a determination is made that a charge has been established or if an answer
admitting
the
charge has been received, an appropriate order shall be entered in the records
of the traffic
tribunal.
(c) An
order entered after the receipt of an answer admitting the charge or where a
determination
is made that the charge has been established shall be civil in nature, and
shall be
treated
as an adjudication that a violation has been committed. A judge or magistrate
may include
in the
order the imposition of any penalty authorized by any provisions of this title
for the
violation,
except that no penalty for it shall include imprisonment. A judge or magistrate
may
order
the suspension or revocation of a license or of a registration in the name of
the defendant in
accordance
with any provisions of this title which authorize the suspension or revocation
of a
license
or of a registration, or may order the suspension of the license and the
registration of the
defendant
for the willful failure to pay a fine previously imposed. In addition, after
notice and
opportunity
to be heard, a judge or magistrate may order the suspension of the registration
of the
vehicle
with which the violation was committed, if the defendant has willfully failed
to pay a fine
previously
imposed.
(d)
A judge or magistrate may, as authorized by law, order a motorist to attend a
rehabilitative
driving course operated under the jurisdiction of a college or university
accredited
by the state
of Rhode Island, or the trained personnel of the department of administration
revenue.
An order
to attend a course may also include a provision to pay reasonable tuition for
the course
to the
institution in an amount not to exceed twenty-five dollars ($25.00). The order
shall contain
findings
of fact. Failure to comply with an order of attendance may, after notice and
hearing,
result
in the suspension or revocation of a person's license or registration.
SECTION
28. Section 31-45-2 of the General Laws in Chapter 31-45 entitled “Noise
Limits
for Motor Vehicles” is hereby amended to read as follows:
31-45-2. Establishment
of regulations. – The director of the department of
administration revenue is authorized to adopt rules,
regulations, and procedures to be utilized in
the
enforcement of this chapter. The director is further authorized to lower the
noise standards set
forth in
this chapter consistent with economic and technological feasibility. The
procedure shall
allow,
to the extent feasible, noise measurement and enforcement action to be
accomplished in
reasonably
confined areas such as residential areas. The adoption of those rules,
regulations, and
limits
shall be pursuant to chapter 35 of title 42.
SECTION
29. Sections 31-47-2 and 31-47-8.1 of the General Laws in Chapter 31-47
entitled
“Motor Vehicle Reparations Act” are hereby amended to read as follows:
31-47-2.
Definitions. -- As used in this chapter the term:
(1) "Accident"
or "motor vehicle accident" means any accident involving a motor
vehicle
which
results in bodily injury to or death of any person, or damage to the property
of any person
in
excess of five hundred dollars ($ 500).
(2)
"Administrator" means the administrator of the division of motor
vehicles in the
department
of administration revenue.
31-47-8.1. Verification
of proof of financial security. – (a) The administrator of the
division
of motor vehicles shall select random samples of registrations of motor
vehicles subject
to this
chapter, or owners of them, for the purpose of verifying whether or not the
motor vehicles
have
proof of financial security as defined in this chapter. The administrator of
the division of
motor
vehicles shall verify proof of financial security by sending requests for
verification to the
owner
and/or insurer of the randomly selected motor vehicles.
(b) In
addition to general random samples of motor vehicle registrations, the
administrator
of the division of motor vehicles shall select for verification other random
samples,
including,
but not limited to, registrations of motor vehicles owned by persons:
(1) Whose
motor vehicle registrations during the preceding four (4) years have been
suspended
pursuant to the provisions of this chapter;
(2) Who
during the preceding four (4) years have been convicted of violating the
provisions
of this chapter while operating vehicles owned by other persons;
(3) Whose
driving privileges have been suspended during the preceding four (4) years; or
(4) Who
during the preceding four (4) years acquired ownership of motor vehicles while
the
registrations of those vehicles under the previous owners were suspended
pursuant to the
provisions
of this chapter.
(c)
Upon receiving certification from the department of administration revenue
under §
31-26-6
of the name of an owner or operator of any motor vehicle involved in an
accident, the
administrator
of the division of motor vehicles shall verify whether or not at the time of
the
accident
the motor vehicle was covered by proof of financial security as defined in this
chapter.
SECTION
30. Sections 31-47.1-2 and 31-47.1-4 of the General Laws in Chapter 31-47.1
entitled
“Motor Vehicle Emissions Inspection Program” are hereby amended to read as
follows:
31-47.1-2. Definitions.
– As used in this chapter, unless the context otherwise indicates,
the
following terms have the following meanings:
As
used in this chapter, unless the context otherwise indicates, the following
terms have
the
following meanings:
(1) "Authorized
inspection and repair stations (AIRS)" means a facility which has been
authorized
by the department to conduct motor vehicle emissions inspections and
re-inspections.
(2) "Compliance
certificate" means a written statement, instrument or device indicating
that a
motor vehicle complies with the standards and criteria for motor vehicle
emissions
inspection.
(3)
"Department" means the department of administration revenue.
(4) "Motor
vehicle" means every vehicle which is self-propelled and every vehicle
which
is
propelled by electric power obtained from overhead trolley wires, but not
operated upon rails,
except
vehicles moved exclusively by human power and motorized wheelchairs.
(5) "Motor
vehicle emissions inspection" means a test of the emissions of air
contaminants
from a motor vehicle and any visual and functional checks related to the
emission
of air
contaminants from a motor vehicle conducted pursuant to this chapter.
(6) "Waiver
certificate" means a written statement, instrument or device indicating
the
requirement
of compliance with the standards and criteria for motor vehicle emissions
inspection
for a
particular motor vehicle has been waived.
31-47.1-4. Law
enforcement. – Any law enforcement officer or designee of the director
of the
department of administration revenue whose duty it is to enforce
laws related to motor
vehicles,
may demand and inspect any certificate issued under this chapter.
SECTION
31. Sections 31-47.2-2 and 31-47.2-5 of the General Laws in Chapter
31-47.2
entitled
“Heavy Duty Diesel Vehicle Emissions Inspections” are hereby amended to read as
follows:
31-47.2-2. Inspection
requirement. – (a) The administrator of the division of motor
vehicles
shall, at the direction of the director of the department of administration
revenue and in
coordination
with the department of environmental management, establish rules and
regulations
and
develop testing techniques and emission standards for motor vehicles subject to
the
provisions
of this chapter.
(b)
Motor vehicles subject to this chapter shall be determined by regulation, and shall include,
but not necessarily be limited to, all diesel powered
trucks and buses of all model years and
over eight thousand five hundred pounds (8,500 lbs.)
gross vehicle weight rating that operate
on the highways of Rhode Island.
(c) Standards for opacity of
emissions shall be promulgated for all subject vehicles.
(d) In establishing such
standards, the administrator shall review standards in effect in other
states in the northeast United States and to the
extent practicable shall establish standards
consistent with standards in other states.
(e) Emissions inspections may be
performed at roadside or in conjunction with any safety
or weight inspection.
(f) Any motor vehicle which is
inspected and found not to comply with the standards for
heavy-duty diesel motor vehicle emissions shall be
repaired within forty-five (45) consecutive
calendar days after the inspection so as to comply
with the standards for heavy-duty diesel
motor
vehicle emissions, or not be operated on the highways of the state.
31-47.2-5. Inspection
fee. – A fee, established in accordance with the rules and
regulations
of the department of administration revenue, is to be charged for
each motor vehicle
inspected.
The amount of the fee collected shall provide for the cost of inspection, the
cost of
administering
the motor vehicle inspection program, and other costs provided by law.
SECTION
32. Section 31-49-4 of the General Laws in Chapter 31-49 entitled
“Ignition
Interlock
Systems” is hereby amended to read as follows:
31-49-4. Warning
label. – (a) (1) The division of motor vehicles shall design and
adopt a
warning
label to be affixed to an ignition interlock system on installation. The
warning label shall
state
that a person tampering with, circumventing, or otherwise misusing the ignition
interlock
system
is guilty of a misdemeanor, and on conviction, is subject to a fine up to five
hundred
dollars
($ 500), or one year imprisonment, or both.
(2) If
the court imposes the use of an ignition interlock system, the sentencing judge
shall
cause an
appropriate notation to be made on the person's record which clearly sets forth
the
requirement
for and the period of the use of the system.
(b)
In addition to the requirements of subsection (a) of this section, the court
shall:
(1)
Require proof of the installation of the system and periodic reporting by the
person
for the
purpose of verification of the proper operation of the system; and
(2)
Require the person to have the system monitored for the proper use and accuracy
by a
person,
firm, corporation or other association to be approved by the department of administration
revenue at least once every six (6) months, or more
frequently as the circumstances may require.
SECTION
33. Section 41-142-4 of the General Laws in Chapter 42-142 entitled
“Department
of Revenue” is hereby amended to read as follows:
42-142-4.
Division of property valuation and municipal finance. – (a) There is
hereby
established
within the department of revenue a division of property valuation and
municipal
finance. The head of the office shall be the chief of
property valuation and municipal finance.
(b)
The division of property valuation and municipal finance shall have the
following
duties:
(i)
Provide assistance and guidance to municipalities in complying with state law;
(ii)
To encourage cooperation between municipalities and the state in calculating,
evaluating
and distributing state aid;
(iii)
To maintain a data center of information of use to municipalities;
(iv)
To maintain and compute financial and equalized property value Information for
the
benefit
of municipalities and public policy decision makers;
(v)
To encourage and assure compliance with state laws and policies relating to
municipalities
especially in the areas of public disclosure, tax levies, financial reporting,
and
property
tax issues;
(vi)
To encourage cooperation between municipalities and the state by distributing
information
and by providing technical assistance to municipalities;
(vii)
To give guidance to public decision makers on the equitable distribution of
state aid
to
municipalities;
(viii)
To provide technical assistance for property tax administration.
SECTION
34. Chapter 42-142 of the General Laws entitled “Department of Revenue”
is
hereby
amended by adding thereto the following section:
42-142-2.1.
Powers and duties of the director of revenue- The director of
revenue is
hereby
authorized and empowered to make rules and regulations as the director may deem
necessary
for the proper administration and enforcement of the laws of Rhode Island for
the
department
of revenue and its divisions.
SECTION
35. Section 44-2-2 of the General Laws in Chapter 44-2 entitled “Tax
Officials
Generally” is hereby amended to read as follows:
44-2-2.
Appropriations for tax officials' association ---The general
assembly may
annually
appropriate a sum as it may deem necessary, out of any money in the treasury
not
otherwise
appropriated, to be expended under the supervision of the director of the
department of
administration revenue to defray the expenses of the meetings
and the publications and other
expenses
of the Rhode Island tax officials' association. The state controller is
authorized and
directed
to draw his or her orders upon the general treasurer for the payment of the sum
appropriated,
or so much of the sum as may be from time to time required, upon receipt by the
controller
of proper vouchers approved by the director of administration revenue.
SECTION
36. Sections 44-3-3 and 44-3-29.1 of the General Laws in Chapter 44-3
entitled
“Property Subject to Taxation” are hereby amended to read as follows:
44-3-3.
Property exempt. – The following property is exempt from taxation.
(1)
Property belonging to the state except as provided in section 44-4-4.1;
(2)
Lands ceded or belonging to the United States;
(3)
Bonds and other securities issued and exempted from taxation by the government
of
the
United States, or of this state;
(4) Real
estate, used exclusively for military purposes, owned by chartered or
incorporated
organizations approved by the adjutant general, and composed of members of the
national
guard, the naval militia, or the independent chartered military organizations;
(5) Buildings
for free public schools, buildings for religious worship, and the land upon
which
they stand and immediately surrounding them, to an extent not exceeding five
(5) acres so
far as
the buildings and land are occupied and used exclusively for religious or
educational
purposes;
(6) Dwellings
houses and the land on which they stand, not exceeding one acre in size, or
the
minimum lot size for zone in which the dwelling house is located, whichever is
the greater,
owned by
or held in trust for any religious organization and actually used by its
officiating clergy;
provided,
further that in the town of Charlestown, where the property previously
described in this
paragraph
is exempt in total, along with dwelling houses and the land on which they stand
in
Charlestown,
not exceeding one acre in size, or the minimum lot size for zone in which the
dwelling
house is located, whichever is the greater, owned by or held in trust for any religious
organization
and actually used by its officiating clergy, or used as a convent, nunnery, or
retreat
center
by its religious order.
(7) Intangible
personal property owned by, or held in trust for, any religious or charitable
organization,
if the principal or income is used or appropriated for religious or charitable
purposes;
(8) Buildings
and personal estate owned by any corporation used for a school, academy,
or
seminary of learning, and of any incorporated public charitable institution,
and the land upon
which
the buildings stand and immediately surrounding them to an extent not exceeding
one acre,
so far
as they are used exclusively for educational purposes, but no property or
estate whatever is
hereafter
exempt from taxation in any case where any part of its income or profits or of
the
business
carried on there is divided among its owners or stockholders;
(9) Estates,
persons, and families of the president and professors for the time being of
Brown
University for not more than ten thousand dollars ($ 10,000) for each officer,
the officer's
estate,
person, and family included, but only to the extent that any person had claimed
and
utilized
the exemption prior to, and for a period ending either on or after December 31,
1996;
(10) Property
especially exempt by charter unless the exemption has been waived in
whole or
in part.
(11)
Lots of land exclusively for burial grounds;
(12) Property,
real and personal, held for or by an incorporated library, society, or any
free
public library, or any free public library society, so far as the property is
held exclusively for
library
purposes, or for the aid or support of the aged poor, or poor friendless
children, or the poor
generally,
or for a hospital for the sick or disabled;
(13) Real
or personal estate belonging to or held in trust for the benefit of
incorporated
organizations
of veterans of any war in which the United States has been engaged, the parent
body of
which has been incorporated by act of congress, to the extent of four hundred
thousand
dollars
($ 400,000) if actually used and occupied by the association; provided, that
the city
council
of the city of Cranston may by ordinance exempt the real or personal estate as
previously
described
in this subdivision located within the city of Cranston to the extent of five
hundred
thousand
dollars ($500,000);
(14) Property,
real and personal, held for or by the fraternal corporation, association, or
body
created to build and maintain a building or buildings for its meetings or the
meetings of the
general
assembly of its members, or subordinate bodies of the fraternity, and for the
accommodation
of other fraternal bodies or associations, the entire net income of which real
and
personal
property is exclusively applied or to be used to build, furnish, and maintain
an asylum or
asylums,
a home or homes, a school or schools, for the free education or relief of the
members of
the
fraternity, or the relief, support, and care of worthy and indigent members of
the fraternity,
their
wives, widows, or orphans, and any fund given or held for the purpose of public
education,
almshouses,
and the land and buildings used in connection therewith;
(15) Real
estate and personal property of any incorporated volunteer fire engine company
or
incorporated volunteer ambulance or rescue corps in active service;
(16) The
estate of any person who in the judgment of the assessors is unable from
infirmity
or poverty to pay the tax; providing, that in the town of Burrillville the tax
shall
constitute
a lien for five (5) years on the property where the owner is entitled to the
exemption. At
the
expiration of five (5) years, the lien shall be abated in full. Provided, if
the property is sold or
conveyed
or if debt secured by the property is refinanced during the five (5) year
period, the lien
immediately
becomes due and payable; any person claiming the exemption aggrieved by an
adverse
decision of an assessor shall appeal the decision to the local board of tax
review, and
thereafter
according to the provisions of section 44-5-26;
(17) Household
furniture and family stores of a housekeeper in the whole, including
clothing,
bedding, and other white goods, books, and all other tangible personal property
items
which
are common to the normal household;
(18) Improvements
made to any real property to provide a shelter and fallout protection
from
nuclear radiation, to the amount of one thousand five hundred dollars ($
1,500); provided,
that the
improvements meet applicable standards for shelter construction established
from time to
time by
the Rhode Island emergency management agency. The improvements are deemed to
comply
with the provisions of any building code or ordinance with respect to the
materials or the
methods
of construction used and any shelter or its establishment is deemed to comply
with the
provisions
of any zoning code or ordinance;
(19) Aircraft
for which the fee required by § 1-4-6 has been paid to the tax administrator;
(20) Manufacturer's
inventory
(i) For
the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to
be a
manufacturer within a city or town within this state if that person uses any
premises, room,
or place
in it primarily for the purpose of transforming raw materials into a finished
product for
trade
through any or all of the following operations: adapting, altering, finishing,
making, and
ornamenting;
provided, that public utilities, non-regulated power producers commencing
commercial
operation by selling electricity at retail or taking title to generating
facilities on or
after
July 1, 1997, building and construction contractors, warehousing operations
including
distribution
bases or outlets of out-of-state manufacturers, and fabricating processes
incidental to
warehousing
or distribution of raw materials such as alteration of stock for the
convenience of a
customer,
are excluded from this definition.
(ii) For
the purposes of §§ 44-3-3, 44-4-10, and 44-5-38, the term "manufacturer's
inventory"
or any similar term means and includes the manufacturer's raw materials, the
manufacturer's
work in process, and finished products manufactured by the manufacturer in this
state,
and not sold, leased, or traded by the manufacturer or its title or right to
possession
divested;
provided, that the term does not include any finished products held by the
manufacturer
in any
retail store or other similar selling place operated by the manufacturer
whether or not the
retail
establishment is located in the same building in which the manufacturer
operates the
manufacturing
plant.
(iii) For
the purpose of § 44-11-2, a "manufacturer" is a person whose
principal business
in this
state consists of transforming raw materials into a finished product for trade
through any or
all of
the operations described in paragraph (i) of this subdivision. A person will be
deemed to be
principally
engaged if the gross receipts which that person derived from the manufacturing
operations
in this state during the calendar year or fiscal year mentioned in § 44-11-1
amounted to
more
than fifty percent (50%) of the total gross receipts which that person derived
from all the
business
activities in which that person engaged in this state during the taxable year.
For the
purpose
of computing the percentage, gross receipts derived by a manufacturer from the
sale,
lease,
or rental of finished products manufactured by the manufacturer in this state,
even though
the
manufacturer's store or other selling place may be at a different location from
the location of
the
manufacturer's manufacturing plant in this state, are deemed to have been
derived from
manufacturing.
(iv) Within
the meaning of the preceding paragraphs of this subdivision, the term
"manufacturer"
also includes persons who are principally engaged in any of the general
activities
coded
and listed as establishments engaged in manufacturing in the standard
industrial
classification
manual prepared by the technical committee on industrial classification, office
of
statistical
standards, executive office of the president, United States bureau of the
budget, as
revised from
time to time, but eliminating as manufacturers those persons, who, because of
their
limited
type of manufacturing activities, are classified in the manual as falling
within the trade
rather
than an industrial classification of manufacturers. Among those thus
eliminated, and
accordingly
also excluded as manufacturers within the meaning of this paragraph, are
persons
primarily
engaged in selling, to the general public, products produced on the premises
from which
they are
sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade
shops, and
custom
tailors, except, that a person who manufactures bakery products for sale
primarily for
home
delivery, or through one or more non-baking retail outlets, and whether or not
retail outlets
are
operated by person, is a manufacturer within the meaning of this paragraph.
(v) The
term "Person" means and includes, as appropriate, a person,
partnership, or
corporation.
(vi) The
department of administration revenue shall provide to the local
assessors any
assistance
that is necessary in determining the proper application of the definitions in
this
subdivision.
(21) Real
and tangible personal property acquired to provide a treatment facility used
primarily
to control the pollution or contamination of the waters or the air of the
state, as defined
in
chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility
having been
constructed,
reconstructed, erected, installed, or acquired in furtherance of federal or
state
requirements
or standards for the control of water or air pollution or contamination, and
certified
as
approved in an order entered by the director of environmental management. The
property is
exempt
as long as it is operated properly in compliance with the order of approval of
the director
of
environmental management; provided, that any grant of the exemption by the
director of
environmental
management in excess of ten (10) years is approved by the city or town in which
the
property is situated. This provision applies only to water and air pollution
control properties
and
facilities installed for the treatment of waste waters and air contaminants
resulting from
industrial
processing; furthermore, it applies only to water or air pollution control properties
and
facilities
placed in operation for the first time after April 13, 1970;
(22) New
manufacturing machinery and equipment acquired or used by a manufacturer
and
purchased after December 31, 1974. Manufacturing machinery and equipment is defined
as:
(i) Machinery
and equipment used exclusively in the actual manufacture or conversion of
raw
materials or goods in the process of manufacture by a manufacturer as defined
in subdivision
(20) of
this section, and machinery, fixtures, and equipment used exclusively by a
manufacturer
for
research and development or for quality assurance of its manufactured products;
(ii) Machinery
and equipment which is partially used in the actual manufacture or
conversion
of raw materials or goods in process of manufacture by a manufacturer as
defined in
subdivision
(20) of this section, and machinery, fixtures, and equipment used by a
manufacturer
for
research and development or for quality assurance of its manufactured products,
to the extent
to which
the machinery and equipment is used for the manufacturing processes, research
and
development
or quality assurance. In the instances where machinery and equipment is used in
both
manufacturing and/or research, and development, and/or quality assurance
activities and
non-manufacturing
activities, the assessment on machinery and equipment is prorated by
applying
the percentage of usage of the equipment for the manufacturing, research, and
development
and quality assurance activity to the value of the machinery and equipment for
purposes
of taxation, and the portion of the value used for manufacturing, research, and
development,
and quality assurance is exempt from taxation. The burden of demonstrating this
percentage
usage of machinery and equipment for manufacturing and for research, and
development
and/or quality assurance of its manufactured products rests with the
manufacturer;
and
(iii) Machinery
and equipment described in § 44-18-30(7) and (22) that was purchased
after
July 1, 1997; provided that the city or town council of the city or town in
which the
machinery
and equipment is located adopts an ordinance exempting the machinery and
equipment
from
taxation. For purposes of this subsection, city councils and town councils of
any
municipality
may by ordinance wholly or partially exempt from taxation the machinery and
equipment
discussed in this subsection for the period of time established in the
ordinance and
may by
ordinance establish the procedures for taxpayers to avail themselves of the
benefit of any
exemption
permitted under this section; provided, that the ordinance does not apply to
any
machinery
or equipment of a business, subsidiary or any affiliated business which locates
or
relocates
from a city or town in this state to another city or town in the state.
(23) Precious
metal bullion, meaning any elementary metal which has been put through a
process
of melting or refining, and which is in a state or condition that its value
depends upon its
content
and not its form. The term does not include fabricated precious metal which has
been
processed
or manufactured for some one or more specific and customary industrial,
professional,
or
artistic uses;
(24) Hydroelectric
power generation equipment, which includes, but is not limited to,
turbines,
generators, switchgear, controls, monitoring equipment, circuit breakers,
transformers,
protective
relaying, bus bars, cables, connections, trash racks, headgates, and conduits.
The
hydroelectric
power generation equipment must have been purchased after July 1, 1979, and
acquired
or used by a person or corporation who owns or leases a dam and utilizes the
equipment
to
generate hydroelectric power;
(25) Subject
to authorization by formal action of the council of any city or town, any real
or
personal property owned by, held in trust for, or leased to an organization
incorporated under
chapter
6 of title 7, as amended, or an organization meeting the definition of
"charitable trust" set
out in §
18-9-4, as amended, or an organization incorporated under the not for profits
statutes of
another
state or the District of Columbia, the purpose of which is the conserving of
open space, as
that
term is defined in chapter 36 of title 45, as amended, provided the property is
used
exclusively
for the purposes of the organization;
(26) Tangible
personal property, the primary function of which is the recycling, reuse, or
recovery
of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and
(iii)), from
or the
treatment of "hazardous wastes", as defined in § 23-19.1-4, where the
"hazardous wastes"
are
generated primarily by the same taxpayer and where the personal property is
located at, in, or
adjacent
to a generating facility of the taxpayer. The taxpayer may, but need not,
procure an order
from the
director of the department of environmental management certifying that the
tangible
personal
property has this function, which order effects a conclusive presumption that the
tangible
personal
property qualifies for the exemption under this subdivision. If any information
relating
to
secret processes or methods of manufacture, production, or treatment is
disclosed to the
department
of environmental management only to procure an order, and is a "trade
secret" as
defined
in § 28-21-10(b), it shall not be open to public inspection or publicly
disclosed unless
disclosure
is otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23;
(27) Motorboats
as defined in § 46-22-2 for which the annual fee required in § 46-22-4
has been
paid;
(28) Real
and personal property of the Providence performing arts center, a non-business
corporation
as of December 31, 1986;
(29) Tangible
personal property owned by, and used exclusively for the purposes of, any
religious
organization located in the city of Cranston;
(30) Real
and personal property of the Travelers Aid Society of Rhode Island, a nonprofit
corporation,
the Union Mall Real Estate Corporation, and any limited partnership or limited
liability
company which is formed in connection with, or to facilitate the acquisition
of, the
Providence
YMCA Building; and
(31) Real
and personal property of Meeting Street Center or MSC Realty, Inc., both not-
for-profit
Rhode Island corporations, and any other corporation, limited partnership, or
limited
liability
company which is formed in connection with, or to facilitate the acquisition
of, the
properties
designated as the Meeting Street National Center of Excellence on Eddy Street
in
Providence,
Rhode Island.
44-3-29.1.
Wholesale and retail inventory tax phase out. -- (a) Beginning
July 1, 1999,
the city
council or town council of any municipality shall, by ordinance, phase out,
over a ten (10)
year
period, the stock in trade or inventory tax of wholesalers and retailers. The
rate schedule to
be
implemented by the cities and towns is established in this section.
(b)
"Inventory", as it refers to wholesalers, "stock in trade",
as it refers to wholesalers,
and
"wholesaler" have the same meaning as defined in section 44-3-19.
(c) "Inventory",
as it refers to retailers, "stock in trade", as it refers to
retailers, and
"retailer:
have the same meaning as defined in section 44-3-40.
(d) The
rate schedule for the ten (10) year phase out of the wholesale and retail
inventory
tax is
as follows:
Year
Maximum Tax Rate
FY 1999
set by local officials
FY 2000
ninety percent (90%) of FY 1999 rate
FY 2001
eighty percent (80%) of FY 1999 rate
FY 2002
seventy percent (70%) of FY 1999 rate
FY 2003
sixty percent (60%) of FY 1999 rate
FY 2004
fifty percent (50%) of FY 1999 rate
FY 2005
forty percent (40%) of FY 1999 rate
FY 2006
thirty percent (30%) of FY 1999 rate
FY 2007
twenty percent (20%) of FY 1999 rate
FY 2008
ten percent (10%) of FY 1999 rate
FY 2009
no tax authorized
(e) In the event that a wholesaler
sold inventory or stock in trade both at wholesale and at
retail
in the preceding calendar year, the tax assessor of the municipality shall
assess on the same
basis as
a retailer's inventory or stock in trade as of December 31 of that year, to the
extent
permitted
by applicable law, notwithstanding any freeze of assessed valuation or
exemption
permitted
pursuant to § 44-5-12(c), that proportion of inventory or stock in trade of the
wholesaler
which are equal to the percentage of the wholesaler's total sales during the
preceding
calendar
year that were at retail. For the purposes of this paragraph, "sales at
retail" do include
sales to
employees of the wholesaler or to employees of its affiliates. If retail sales
are less than
one
percent (1%) of total sales during the year, it is deemed that no sales were
made at retail
during
the year. All sales of a wholesaler to a customer, which is an affiliated
entity, are deemed
to be
retail sales for the purposes of this subsection if more than half of the
dollar volume of the
sales of
the affiliated entity is made within the municipality.
(f) For
purposes of this section, a wholesaler is considered affiliated with customers
if it
controls,
or is under common control with the customers.
(g) In
the event that a wholesaler or retailer subject to the inventory tax commences
operations
in a particular city or town after fiscal year 1999, the tax assessor for that
municipality
shall
determine what would have been the value of the inventory as of December 1998,
adjusting
the
inventory value to fiscal year 1999 using the changes in the consumer price
index -- all urban
consumers
(CPI-U) published by the Bureau of Labor Statistics of the United States
Department
of
Labor. The director of the department of administration revenue
shall annually publish an
adjustment
schedule.
SECTION
37. Sections 44-5-2, 44-5-11.1, 44-5-11.3, 44-5-11.4, 44-5-11.6,
44-5-13.1,
44-5-20.02,
44-5-20.5, 44-5-26, 44-5-38, 44-5-43, 44-5-44, 44-5-48, 44-5-49, 44-5-50 and
44-5-
69 of
the General Laws in Chapter 44-5 entitled “Levy and Assessment of Local Taxes”
are
hereby
amended to read as follows:
44-5-2.
Maximum levy --- (a) A city and town may levy a tax in an amount
not more
than
five and one-half percent (5.5%) in excess of the amount levied and certified
by that city or
town
for the prior year. The amount levied by a city or town is deemed to be
consistent with the
five
and one-half percent (5.5%) levy growth cap if the tax rate is not more than
one hundred and
five
and one-half percent (105.5%) of the prior year's tax rate and the budget
resolution or
ordinance,
as applicable, specifies that the tax rate is not increasing by more than five
and one-
half
percent (5.5%) except as specified in subsection (c) of this section. In all
years when a
revaluation
or update is not being implemented, a tax rate is deemed to be one hundred five
and
one-half
percent (105.5%) or less of the prior year's tax rate if the tax on a parcel of
real property,
the
value of which is unchanged for purpose of taxation, is no more than one
hundred five and
one-half
percent (105.5%) of the prior year's tax on the same parcel of real property.
In any year
when
a revaluation or update is being implemented, the tax rate is deemed to be one
hundred five
and
one-half percent (105.5%) of the prior year's tax rate as certified by the
division of local
government
assistance property valuation and municipal finance in the department of
administration
revenue.
(b)
The office of municipal affairs division of property valuation and municipal
finance
in
the department of administration revenue shall monitor city and
town compliance with this
levy
cap, issue periodic reports to the general assembly on compliance, and make
recommendations
on the continuation or modification of the levy cap on or before December 31,
1987,
December 31, 1990, and December 31, every third year thereafter. The chief
elected
official
in each city and town shall provide to the office of municipal affairs within
thirty (30)
days
of final action, in the form required, the adopted tax levy and rate and other
pertinent
information.
(c)
The amount levied by a city or town may exceed the five and one-half percent
(5.5%)
increase
as specified in subsection (a) of this section if the city or town qualifies
under one or
more
of the following provisions:
(1)
The city or town forecasts or experiences a loss in total non-property tax
revenues and
the
loss is certified by the department of administration revenue.
(2)
The city or town experiences or anticipates an emergency situation, which causes
or
will
cause the levy to exceed five and one-half percent (5.5%). In the event of an
emergency or an
anticipated
emergency, the city or town shall notify the auditor general who shall certify
the
existence
or anticipated existence of the emergency.
(3)
A city or town forecasts or experiences debt services expenditures which are
more
than
one hundred five and one-half percent (105.5%) of the prior year's debt service
expenditures
and
which are the result of bonded debt issued in a manner consistent with general
law or a
special
act. In the event of the debt service increase, the city or town shall notify
the department
of
administration revenue which shall certify the debt service increase
above one hundred five
and
one-half percent (105.5%) of the prior year's debt service. No action approving
or
disapproving
exceeding a levy cap under the provisions of this section affects the
requirement to
pay
obligations as described in subsection (d) of this section.
(4)
Any levy pursuant to subsection (c) of this section in excess of the five and
one-half
percent
(5.5%) shall be approved by a majority vote of the governing body of the city
or town or
in
the case of a city or town having a financial town meeting, the majority of the
electors present
and
voting at the town financial meeting shall approve the excess levy.
(d) Nothing
contained in this section constrains the payment of present or future
obligations
as prescribed by § 45-12-1, and all taxable property in each city or town is
subject to
taxation
without limitation as to rate or amount to pay general obligation bonds or
notes of the
city
or town except as otherwise specifically provided by law or charter.
44-5-2.
Maximum levy. (a)
Through and including its fiscal year 2007, a city or town may
levy a tax in an amount not more than five and
one-half percent (5.5%) in excess of the amount
levied and certified by that city or town for the
prior year. Through and including its fiscal
year 2007, but in no fiscal year thereafter, the
amount levied by a city or town is deemed to be
consistent with the five and one-half percent (5.5%)
levy growth cap if the tax rate is not
more than one hundred and five and one-half percent
(105.5%) of the prior year's tax rate and
the budget resolution or ordinance, as applicable,
specifies that the tax rate is not increasing
by more than five and one-half percent (5.5%) except
as specified in subsection (c) of
this section. In all years when a revaluation or
update is not being implemented, a tax rate is
deemed to be one hundred five and one-half percent
(105.5%) or less of the prior year's tax
rate if the tax on a parcel of real property, the
value of which is unchanged for purpose of
taxation, is no more than one hundred five and
one-half percent (105.5%) of the prior
year's tax on the same parcel of real property. In
any year through and including fiscal year
2007 when a revaluation or update is being
implemented, the tax rate is deemed to be
one hundred five and one-half percent (105.5%) of
the prior year's tax rate as certified
by the division of local government assistance
property valuation and municipal finance
in the department of administration revenue.
(b) In its fiscal year 2008, a city or town may levy a tax in an amount not more than five
and one-quarter percent (5.25%) in excess of the total amount levied and certified by that
city or town for its fiscal year 2007. In its fiscal year 2009, a city or town may levy a tax in
an amount not more than five percent (5%) in excess of the total amount levied and
certified by that city or town for its fiscal year 2008. In its fiscal year 2010, a city or town
may levy a tax in an amount not more than four and three-quarters percent (4.75%) in
excess of the total amount levied and certified by that city or town in its fiscal year 2009.
In its fiscal year 2011, a city or town may levy a tax in an amount not more than four and
one-half percent (4.5%) in excess of the total amount levied and certified by that city or
town in its fiscal year 2010. In its fiscal year 2012, a city or town may levy a tax in an
amount not more than four and one-quarter percent (4.25%) in excess of the total amount
levied and certified by that city or town in its fiscal year 2011. In its fiscal year 2013 and
in each fiscal year thereafter, a city or town may levy a tax in an amount not more than
four percent (4%) in excess of the total amount levied and certified by that city or town
for its previous fiscal year.
(c) The division of property
valuation in the department of revenue shall monitor city
and town compliance with this levy cap, issue
periodic reports to the general
assembly on compliance, and make recommendations on
the continuation or modification
of the levy cap on or before December 31, 1987,
December 31, 1990, and December 31,
every third year thereafter. The chief elected
official in each city and town shall provide
to the office of municipal affairs division
of property and municipal finance within
thirty (30) days of final action, in the form
required, the adopted tax levy and rate and
other pertinent information.
(d) The amount levied by a city or town may exceed the percentage increase as
specified in subsection (a) or (b) of this section if the city or town qualifies under one or
more of the following provisions:
(1) The city or town
forecasts or experiences a loss in total non-property tax
revenues and the loss is certified by the department
of administration revenue.
(2) The city or town
experiences or anticipates an emergency situation, which
causes or will cause the levy to exceed the
percentage increase as specified in
subsection (a) or (b) of this section. In the event
of an emergency or an anticipated
emergency, the city or town shall notify the auditor
general who shall certify the
existence or anticipated existence of the emergency.
Without limiting the generality
of the foregoing, an emergency shall be deemed to
exist when the city or town
experiences or anticipates health insurance costs,
retirement contributions or utility
expenditures which exceed the prior fiscal year's
health insurance costs, retirement
contributions or utility expenditures by a percentage
greater than three (3) times
the percentage increase as specified in subsection
(a) or (b) of this section.
(3) A city or town forecasts
or experiences debt services expenditures
which exceed the prior year's debt service
expenditures by an amount greater
than the percentage increase as specified in
subsection (a) or (b) of this section
and which are the result of bonded debt issued in a
manner consistent with
general law or a special act. In the event of the
debt service increase, the
city or town shall notify the department of administration
revenue which shall
certify the debt service increase above the
percentage increase as specified in
subsection (a) or (b) of this section the prior
year's debt service. No action approving
or disapproving exceeding a levy cap under the
provisions of this section affects the
requirement to pay obligations as described in
subsection (d) of this section.
(4) The city or town
experiences substantial growth in its tax base as the result of major
new
construction which necessitates either significant infrastructure or school
housing
expenditures by the city or town or a significant
increase in the need for essential
municipal services and such increase in expenditures
or demand for services is certified
by the department of administration revenue.
(e) Any levy pursuant to subsection (d) of this section in excess of the percentage
increase specified in subsection (a) of this section shall be approved by the affirmative
vote of at least four-fifths (4/5) of the full membership of the governing body of the city
or town or in the case of a city or town having a financial town meeting, the majority of
the electors present and
voting at the town financial meeting shall also approve the excess levy.
(f) Nothing contained in
this section constrains the payment of present or future obligations
as prescribed by § 45-12-1, and
all taxable property in each city or town is subject to
taxation without limitation as to rate or amount to
pay general obligation bonds or notes of
the city or town except as otherwise specifically
provided by law or charter.
44-5-11.1.
Certification of businesses and employees engaged in revaluing property--
--(a) All persons, firms, associations,
partnerships, and corporations engaged in the business of
revaluing
property for any town or city pursuant to the provisions of § 44-5-11.6 shall
be certified
by the
department of administration revenue.
(b) All
employees of persons, firms, associations, partnerships, and corporations
referred
to in
subsection (a) of this section shall, prior to revaluing property for any town
or city pursuant
to the
provisions of § 44-5-11.6, be certified by the department of administration
revenue as
qualified
to perform the services.
(c) Each
person, firm, association, partnership, or corporation referred to in
subsection (a)
of this
section shall, prior to revaluing property for any town or city pursuant to the
provisions of
§
44-5-11.6, disclose to the town or city council of that municipality, all
standards to be used in
conducting
the revaluation and secure approval of the town or city council.
(d)(1) The
director of administration revenue shall promulgate
rules and regulations as
are
necessary to carry out the purposes of this section.
(2) The
rules and regulations shall include, but shall not be limited to, the following
requirements:
(i) The
person, firm, association, partnership, or corporation:
(A) Must
demonstrate experience in the field of assessing, revaluation, and ad valorem
appraising;
(B) Must
list all officers engaged in the revaluation process in Rhode Island;
(C) Must
list all project managers, field supervisors, reviewers, appraisers, and other
personnel
engaged in the revaluation process in Rhode Island;
(D) Must
provide a list of the five (5) most recent revaluation projects performed within
the
preceding ten (10) years, including the municipality and state in which the
work was
performed
as well as the project supervisor for each project;
(E) Must
post a performance surety bond:
(F) Demonstrate
financial solvency of the company
(G) List
all pending litigation, if any, to which the company is a party.
(ii) The
rules and regulations shall require ad valorem appraisers to have either proper
designations
from recognized professional organizations or written examinations by the
licensing
agency.
44-5-11.3.
Annual training institute for tax assessors --- (a) The director
of the
department
of administration revenue in cooperation with the Rhode
Island association of
assessing
officers shall establish and conduct an annual training institute for local tax
assessors.
The
training institute shall consist of certified training courses in such areas as
the cost approach,
market
data approach, and income approach to property valuation; the use of computer
technology
for property tax assessments and maintenance, the application of Rhode Island
law to
property
tax administration, and containing education. For this purpose, the department
may
cooperate
with educational institutions, local, regional, state, or national assessors'
organizations,
and with
any other appropriate professional organizations. A local tax assessor who has
successfully
completed the training program, or who has obtained the necessary amount of
credits,
shall be awarded the designation of Rhode Island Certified Assessor (R.I.C.A.).
(b) An applicant, who is a member of a local assessment personnel staff,
who has
successfully
completed the training program, or who has obtained the necessary courses,
shall be
awarded
the designation of Rhode Island Certified Assessment Personnel (RICAP).
(c) The
Rhode Island Association of Assessing Officers shall establish a program of re-
certification,
approved by the department of administration revenue, for
all designated members.
44-5-11.4.
Technology grants for property tax administration---The director of
the
department
of administration revenue may establish a local
grant-in-aid program whereby
cities
and towns may purchase microcomputers to be used for the purpose of property
tax
administration.
The director shall also cause to be prepared and distributed to all cities and
towns
that
participate in the grant-in-aid program, a uniform "software"
application program which
would
adapt current state-of- the-art uses in property tax administration.
44-5-11.6.
Assessment of valuations -- Apportionment of levies. --
(a) Notwithstanding
the provisions of § 44-5-11 [repealed], beginning on December 31, 2000, the
assessors
in the several towns and cities shall conduct an update as defined in this
section or shall
assess
all valuations and apportion the levy of all taxes legally ordered under the
rules and
regulations,
not repugnant to law, as the town meetings and city councils, respectively,
shall from
time to
time prescribe; provided, that the update or valuation is performed in
accordance with the
following
schedules:
(1)
(i) For a transition period, for cities and towns who conducted or
implemented a
revaluation
as of 1993 or in years later.
Update
Revaluation
Lincoln 2000
2003
South Kingstown 2000
2003
Smithfield 2000 2003
West Warwick 2000
2003
Johnston 2000
2003
Burrillville 2000
2003
North Smithfield 2000
2003
Central Falls 2000
2003
North Kingstown 2000
2003
Jamestown 2000
2003
North Providence
2001
2004
Cumberland 2001
2004
Bristol 2004
2001
Charlestown 2001
2004
East Greenwich 2002
2005
Cranston 2002
2005
Barrington
2002
2005
Warwick 2003
2006
Warren
2003
2006
East Providence
2003
2006
(ii) Provided
that the reevaluation period for the town of New Shoreham shall be
extended
to 2003 and the update for the town of Hopkinton may be extended to 2007 with
no
additional
reimbursements by the state relating to the delay.
(iii) The
implementation date for this schedule is December 31st, of the stated year.
(iv) Those
cities and towns not listed in this schedule, shall continue the revaluation
schedule
pursuant to § 44-5-11 [repealed].
(2)
(i) For the post transition period and in years thereafter:
Update #1 Update #2
Revaluation
Woonsocket
2002 2005
2008
Pawtucket
2002 2005 2008
Portsmouth
2001 2004 2007
Coventry
2001 2004 2007
Providence
2003
2006 2009
Foster
2002
2005 2008
Middletown 2002
2005 2008
Little Compton
2003
2006
2009
Scituate
2003
2006
2009
Westerly 2003
2006
2009
West Greenwich
2004 2007 2010
Glocester
2004
2007 2010
Richmond
2004
2007 2010
Bristol
2004
2007
2010
Tiverton
2005
2008
2011
Newport
2005
2008
2011
New Shoreham
2006 2009
2012
Narragansett
2005
2008
2011
Exeter
2005
2008
2011
Hopkinton
2007
2010
2013
Lincoln
2006
2009 2012
South Kingstown
2006
2009 2012
Smithfield 2006
2009
2012
West Warwick
2006
2009
2012
Johnston
2006
2009
2012
Burrillville
2006
2009 2012
North Smithfield
2006
2009
2012
Central Falls
2006 2009
2012
North Kingstown
2006
2009
2012
Jamestown
2006 2009
2012
North Providence
2007
2010 2013
Cumberland
2007 2010
2013
Charlestown
2007 2010 2013
East Greenwich
2008 2011
2014
Cranston
2008 2011
2014
Barrington
2008
2011
2014
Warwick
2009 2012
2015
Warren
2009 2012
2015
East Providence
2009
2012 2015
(ii) The
implementation date for the schedule is December 31st of the stated year. Upon
the
completion of the update and revaluation according to this schedule, each city
and town shall
conduct
a revaluation within nine (9) years of the date of the prior revaluation and
shall conduct
an
update of real property every three (3) years from the last revaluation.
(b) No
later than February 1, 1998, the director of the department of administration
revenue
shall promulgate rules and regulations
consistent with the provisions of this section to
define
the requirements for the updates which shall include, but not be limited to:
(1) An analysis of sales;
(2) A rebuilding of land value tables;
(3) A rebuilding of cost tables of all improvement items; and
(4) A rebuilding of depreciation schedules.
Upon
completion of an update, each city or town shall provide for a hearing and/or
appeal
process for any aggrieved person to address any issue, which arose during the update.
44-5-13.1.
Duties of assessors with respect to forms ---The assessors shall
utilize all
forms
adopted in accordance with forms prepared by the department of administration
revenue
for the
preparation and administration of their assessments. Nothing contained in this
chapter
invalidates
a tax assessed and levied in accordance with law.
44-5-20.02.
Central Falls -- Property tax classification -- List of ratable property ---
(a) On or before June 1, except in
1990, in which case the time is thirty (30) days after June 1,
1990,
the assessor in the city of Central Falls, after certification for
classification, shall submit to
the
director of administration revenue a list containing the
true, full, and fair cash value of the
ratable estate
and motor vehicles and shall classify the property according to the following
use:
(1)
"Class 1" includes:
(i)
Residential property which is property used or held for human habitation
containing
one or more dwelling units
including rooming houses and mobile homes with facilities
designed and used for
living, sleeping, cooking, and eating on a non-transient basis.
This property includes
accessory land, buildings, or improvements incidental to the
habitation and used
exclusively by the residents of the property or their guests. This
property does not include a
hotel, motel, commercial or industrial property.
(ii) Open space
including "farm", "forest", and "open space land"
as defined in
accordance with § 44-27-2.
(2) "Class
2" includes:
(i) Personal
property, previously subject to tax, includes all goods, chattels, and
effects, wherever they may
be, except those that are exempt from taxation by the laws
of the United States or of
this state; and
(ii) Every vehicle and trailer registered under chapter 3 of
title 31.
(3) "Class
3" includes property used commercially or for industrial manufacturing.
(b) The city of
Central Falls may, by resolution or ordinance adopted by the city
council, provide for tax classification of property in the city of
Central Falls to
become effective in any year in which the assessment roll reflects
a general
revaluation of all taxable property in the city of Central Falls.
44-5-20.5.
Pawtucket -- Property tax classification -- Procedures for adopting---
(a) When
the city of Pawtucket has been certified by the director of administration
revenue for
property
tax classification in accordance with § 44-5-20.1, the city of Pawtucket shall
annually
first
determine the percentages of the local tax levy to be borne by each class of
ratable property
as
defined in § 44-5-20.2 for the next fiscal year. In determining the
percentages, the assessor
together
with the mayor's approval shall after determining revenues to be realized from
Class 2
properties
then determine the residential factor. The factor shall be an amount not less
than the
minimum
residential factor determined by the director of administration revenue
in accordance
with §
44-5-20.3 and shall be used by the assessor to determine the percentages of the
local tax
levy to
be borne by each class. After the first year, the rate of taxation of Class 2
properties shall
not
exceed the rate of taxation of the previous year, until the rate of taxation of
Class 1 properties
is equal
to the rate of Class 2 properties.
44-5-26.
Petition in superior court for relief from assessment---(a) Any
person
aggrieved
on any ground whatsoever by any assessment of taxes against him or her in any
city or
town, or
any tenant or group of tenants, of real estate paying rent therefrom, and under
obligation
to pay
more than one-half of the taxes thereon, may within ninety (90) days from the
date the first
tax
payment is due, file an appeal in the local office of tax assessment; provided,
if the person to
whom a
tax on real estate is assessed chooses to file an appeal, the appeal filed by a
tenant or
group of
tenants will be void. For the purposes of this section, the tenant(s) has the
burden of
proving financial
responsibility to pay more than one-half (1/2) of the taxes. The assessor has
forty-five
(45) days to review the appeal, render a decision and notify the taxpayer of
the
decision.
The taxpayer, if still aggrieved, may appeal the decision of the tax assessor
to the local
tax
board of review, or in the event that the assessor does not render a decision,
the taxpayer may
appeal
to the local tax board of review at the expiration of the forty-five (45) day
period. Appeals
to the
local tax board of review are to be filed not more than thirty (30) days after
the assessor
renders
a decision and notifies the taxpayer, or if the assessor does not render a
decision within
forty-five
(45) days of the filing of the appeal, not more than ninety (90) days after the
expiration
of the
forty-five (45) day period. The local tax board of review shall, within ninety
(90) days of
the
filing of the appeal, hear the appeal and render a decision within thirty (30)
days of the date
that the
hearing was held. Provided, that a city or town may request and receive an
extension
from the director of the Rhode Island
department of administration revenue.
(b) Appeals to the local
office of tax assessment are to be on an application. In the event of
an appeal to the local tax board of review, the local
office of tax assessment, upon request
by the
taxpayer, shall forward the application to the local tax board of review. The
application
shall be in
the following form:
STATE OF RHODE ISLAND
FISCAL YEAR ________
________________________
Name of City or Town
APPLICATION FOR APPEAL OF PROPERTY TAX
For
appeals to the tax assessor, this form must be filed with the local office of
tax assessment within ninety (90) days
from the date the first tax payment is due.
For appeals to the local tax board of review, this form must be filed with the
local tax board of review not more than
thirty (30) days after the assessor renders a decision, or if the assessor does
not
render a decision within forty-five (45) days
of the filing of the appeal, not more than ninety (90) days after the
expiration
of the forty-five (45) day period.
1. TAXPAYER INFORMATION:
A. Name(s) of Assessed
Owner:__________________________________________________
B. Name(s) and Status of Applicant (if other than
Assessed Owner):_____________
________ Subsequent
Owner (Acquired Title After December 31 on _____________ 20________ )
________
Administrator/Executor ________ Lessee ________ Mortgagee ________ Other
Specify ________
C. Mailing Address and Telephone No.:______________ (
) ____________________
Address Tel. No.
D. Previous Assessed Value
____________________________________________________ E. New Assessed Value ___
2. PROPERTY IDENTIFICATION: Complete using information
as it appears on tax bill.
A. Tax Bill Account No.:
______________________________________________________ Assessed Valuation
__________________________________________________________________ Annual Tax
______________________________________________________________________________
B. Location:___________________________________________________________________
Description:__________________________________________________________________
No. Street Zip
Real Estate Parcel
Identification: Map ____ Block ____ Parcel ____ Type__
Tangible Personal
C. Date Property Acquired: Purchase Price: Total cost
of any improvements______
What is
the amount of fire insurance on building:
3. REASON(S) REDUCTION SOUGHT: Check reason(s)
reduction is warranted and briefly explain why it applies.
Continue explanation on attachment if
necessary.
Overvaluation. Incorrect
Usage Classification.
Disproportionate
Assessment. Other Specify:
Applicant's Opinion
of Value $ Fair Market Value
Class Assessed Value
(as of December
31
in the year of
the last update or
revaluation for
real estate and
as
of December 31
of
the tax year
for personal estate;)
Explanation______________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
Have you filed a true and exact account this year with the City Assessor as
required by law?
Comparable Properties that support your claim:
Address Sale Price Sales Date Property Type
Assessed value
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
_______________________________________________________________________________
4. SIGNATURES;
SIGNATURE OF
APPLICANT
DATE
SIGNATURE OF
AUTHORIZED AGENT
DATE
_____________________________________________(____)_____________________________
_____________________________________________________________________
Name of Preparer
Address Tel. No.
TAXPAYER INFORMATION ABOUT
APPEAL PROCEDURE
REASONS
FOR AN APPEAL. It is the intent of the general assembly to ensure that all
taxpayers in
Rhode Island are treated equitably. Ensuring
that taxpayers are treated fairly begins where cities and towns
meet defined standards related to performing
property values. All properties should be assessed in a uniform manner,
and properties of equal value should be
assessed the same.
TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER BILLING PROBLEM
OR ERROR THAT CAUSED YOUR TAX BILL TO BE
HIGHER THAN IT SHOULD BE, YOU MUST
APPEAL
WITHIN NINETY (90) DAYS FROM THE DATE THE FIRST TAX PAYMENT IS DUE.
You may appeal your assessment if your property is: (1) OVERVALUED (assessed
value is more than the fair market
value
as of December 31 in the year of the last update or revaluation for real estate
and as of December 31 of the tax
year
for personal estate for any reason, including clerical and data processing
errors; (2) disproportionately assessed in
comparison
with other properties; (3) classified incorrectly as residential, commercial,
industrial or open space, farm
or
forest; (4) illegal tax partially or fully exempt; (5) modified from its
condition from the time of the last update or
revaluation.
WHO MAY FILE AN APPLICATION: You may file an application if you are (1) the
assessed or
subsequent
(acquiring title after December 31) owner of the property; (2) the owner's
administrator or executor; (3)
a
tenant or group of tenants of real estate paying rent therefrom, and under
obligations to pay more than one-half
(1/2) of the taxes thereon; (4) a person owning or having an
interest in or possession of the property; or (5) a
mortgagee
if the assessed owner has not applied.
In some cases, you must pay all or a portion of the tax before you
can
file. WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed
with the local office
of
tax assessment within NINETY (90) days from the date the first tax payment is
due. THESE DEADLINES
CANNOT
BE EXTENDED OR WAIVED BY THE ASSESSOR FOR ANY REASON. IF YOUR APPLICATION
IS
NOT FILED ON TIME, YOU LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSOR CANNOT
BY LAW GRANT YOU ONE. AN APPLICATION IS FILED WHEN
RECEIVED BY THE ASSESSOR'S OFFICE.
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes.
In some cases, you must pay
the
tax when due to appeal the assessors disposition of your application. Failure
to pay the tax assessed when due
may
also subject you to interest charges and collection action. To avoid any loss
of rights or additional charges,
you
should pay the tax as assessed. If an abatement is granted and you have already
paid the entire year's tax as
abated,
you will receive a refund of any overpayment.
FILING AN ACCOUNT. Rhode Island General Laws Section 44-5-15 requires the annual
filing of a true and exact
account
of all ratable estate owned or possessed by every person and corporate body.
The time to file is between
December
31, and January 31, of intention to submit declaration by March 15. Failure to
file a true and full account,
within
the prescribed time, eliminates the right to appeal to the superior court,
subject to the exceptions provided in
Rhode
Island General Laws Section
44-5-26(b). No amended returns will be accepted after March 15th.
Such notice
of your
intention must be sent by certified mail, postage prepaid, postmark no later
than 12 o'clock midnight of the
last
day, January 31. No extensions beyond March 15th can be granted. The form for
filing such account may be
obtained
from the city or town assessor.
ASSESSOR'S DISPOSITION. Upon applying for a reduction in assessment, you may be
asked to provide the assessor
with
further written information about the property and to permit them to inspect
it. Failure to provide the
information
or permit an inspection within thirty (30) days of the request may result in
the loss of your appeal rights.
APPEAL. The assessor shall have forty-five (45) days to review the appeal,
render a decision and notify the taxpayer
of
the decision. The taxpayer, if still aggrieved, may appeal the decision of the
tax assessor to the local tax board of
review,
or in the event that the assessor does not render a decision, the taxpayer may
appeal to the local tax board of
review
at the expiration of the forty-five (45) day period. Appeals to the local tax
board of review shall be filed not
more
than thirty (30) days after the assessor renders a decision and notifies the
taxpayer, or if the assessor does not
render
a decision within forty-five (45) days of the filing of the appeal, not more
than ninety (90) days after the
expiration
of the forty-five (45) day period.
_______________________________________________________________________________
DISPOSITION OF APPLICATION
(ASSESSOR'S USE ONLY)
GRANTED Assessed Value_________________________________________________________
Date Sent____________ Abated Value_____________________________________________
Date Returned__________ DENIED Adjusted Value__________________________________
Assessed Tax___________________________________________________________________
On-Site Inspection DEEMED DENIED Abated Tax____________________________________
Date Adjusted Tax______________________________________________________________
By__________________
Date Voted/Deemed Denied Tax Board of Review
Date Change Certificate No.
Any
person still aggrieved on any ground whatsoever by an assessment of taxes
against him or her in
any
city or town may, within thirty (30) days of the tax board of review decision
notice, file a petition
in
the superior court for the county in which the city or town lies for relief
from the assessment, to
which
petition the assessors of taxes of the city or town in office at the time the
petition is filed
shall
be made parties respondent, and the clerk shall thereupon issue a citation
substantially in the
following form:
THE STATE OF
RHODE ISLAND AND PROVIDENCE
PLANTATIONS.
To
the sheriffs of several counties, or to their deputies, Greetings: We command
you to summon the assessors
of taxes of the town of ______________ : to
wit, ______________ of ______________ (if to be found in
your
precinct) to answer the complaint of ______________ of ______________ on the
return day hereof
(said
return day being the ________ day of ______________ A.D. 20________) in the
superior court to be
holden
at the county courthouse in ______________ as by petition filed in court is
fully set forth; and to show
cause
why said petition should not be granted. Hereof fail not, and make true return of
this writ with your doings
thereon.
Witness, the seal of our superior court, at ______________ this ________ day of
______________
in
the year ______________ __________________, Clerk.
(c) Provided, that in
case the person has not filed an account, or filed an appeal first
within the
local tax board of review, that person shall not have the benefit of the remedy
provided in this section and in 44-5-27 - 44-5-31, unless: (1)
that person's real
estate has been assessed at a value in excess of the
value at which it was assessed
on the last preceding assessment day, whether then
owned by that person or not,
and has been assessed, if assessment has been made
at full and fair cash value, at
a value in excess of its full and fair cash value,
or, if assessment has purportedly
been made at a uniform percentage of full and fair
cash value, at a percentage
in excess of the uniform percentage; or (2) the tax
assessed is illegal in whole or in
part; and that person's remedy is limited to a
review of the assessment on the
real estate or to relief with respect to the illegal
tax, as the case may be.
44-5-38.
Rate of levy against tangible personal property consisting of manufacturing
machinery
and equipment acquired or used by a manufacturer---Tangible personal property
consisting
of manufacturing machinery and equipment acquired, owned, or used by a
manufacturer
is subject to taxation at a uniform rate of assessment not to exceed fifty
percent
(50%) of
the full and fair cash value of the property. The levy and assessment of the
tax upon the
manufacturer's
manufacturing machinery and equipment is subject to, and limited to, the
following:
(1) (i) Assessment and levy on manufacturer's machinery and equipment. In
assessing
the
valuation of the property and apportioning the levy of the tax on December 31,
1968, the
assessors
in the several cities and towns shall not exceed seventy-five percent (75%) of
the total
adjusted
levy on the machinery, equipment, and inventories of all manufacturers of the
city or
town as
established by the division of local and metropolitan government using the levy
based on
the
assessment of the city or town as of December 31, 1966. In apportioning the
levy as
established
in this subdivision, the assessor may add to the total adjusted levy, the
increase in levy
on
manufacturer's machinery, equipment, and inventory occasioned by manufacturers
found to be
operating
but not taxed in the city or town as of December 31, 1966, or who have located
in the
city or
town since that date.
(ii) In
apportioning the levy of the tax on manufacturers' machinery and equipment
within
a city
or town for fiscal years ending after December 31, 1969, the assessors of any
city or town
shall
apportion the levy of the tax in an amount not to exceed one hundred three and
one-half
percent
(103.5%) of the total adjusted levy on manufacturer's machinery and equipment
for the
next
prior fiscal year. In apportioning the levy of the tax, as provided in this
subdivision, the
assessors
of any city or town may add to the total adjusted levy for the next prior
fiscal year, the
increase
in levy on manufacturer's machinery and equipment occasioned by manufacturers
who
have
located or who have increased investment within the meaning of subdivision (3)
in the city
or town
since the date of the next prior assessment.
(2)
(i) Assessment and levy on individual manufacturers. In assessing the
valuation of the
property
and apportioning the levy of the tax on December 31, 1968, the assessors of the
several
cities
and towns shall not exceed seventy-three and one-half percent (73.5%) of the
adjusted levy
of the
tax on the machinery, equipment, and inventory of any manufacturer of the city
or town for
the next
prior year. If the application of the preceding provision results in the total
tax levy thus
obtained
on manufacturers' machinery and equipment of a city or town for the year for
which the
date of
assessment of valuations was December 31, 1968, as the assessment of valuations
is
established
under the provisions of the first paragraph of this section, being less in
amount than
the
amount of the total adjusted levy as computed in accordance with the
seventy-five percent
(75%)
limitation prescribed under the provisions of paragraph (1)(i) of this section,
the assessor
of the
city or town, for the purpose of bringing the total levy on the machinery and
equipment to
an
amount not exceeding the amount of the total adjusted levy as computed by the
seventy-five
percent
(75%) limitation, may apply the amount of the total adjusted tax levy, as was
thus limited
and
computed under the provisions of paragraph (1)(i) of this section, to the total
assessed
valuation
as of December 31, 1968, as the valuation is established under the provisions
of the first
paragraph
of this section, on the machinery and equipment of all manufacturers of the
city or
town,
and apply the resulting classified tax rate to the assessed valuations as of
December 31,
1968, on
the machinery and equipment of each manufacturer of the city or town.
(ii) In
assessing the valuation of the property and apportioning the levy of the tax
for
fiscal
years ending after December 31, 1969, the assessors of the several cities and
towns shall
not
exceed one hundred five percent (105%) of the adjusted levy of the tax on the
machinery and
equipment
of any manufacturer for the next prior fiscal year.
(3) As
to the property constituting an increase in investment, the limitations fixed in
subdivisions
(1) and (2) of this section do not apply to that portion of the tax levy on a
manufacturer
derived from a substantial increase in investment in additional machinery and
equipment
or that portion of the tax levy applicable to the property not previously taxed
in the
city or
town. For the purposes of this section, "substantial" means an
investment in any one year
equal to
at least fifteen percent (15%) of the sum of net book value plus accumulated
reserves for
depreciation
of other machinery and equipment of the manufacturer within the city or town.
(4) When
a city or town has completed a revaluation of all ratable property by
independent
professional appraisers since December 31, 1966, the assessor of the city or
town
shall,
in applying the preceding limitations, employ the levy and assessment made for
the fiscal
year
immediately following the completion of the revaluation in lieu of the base
established as
previously
established by the division of local and metropolitan government; provided,
that a base
year
later than a fiscal year commencing in 1969 is not employed.
(5) Nothing
in this section affects any agreement for the stabilization or exemption of
local
taxes entered into under the provisions of § 44-3-9; provided, that any
agreement may be
modified
to take into account the effect of § 44-11-2 by the city or town council and
the
manufacturer
without the necessity of meeting the criteria and complying with the procedures
established
in § 44-3-9. Upon the expiration of any existing agreement, the tax on the
property
consisting
of manufacturers' machinery, equipment, and inventory formerly stabilized or
exempted
under the agreement shall be based upon a new assessment complying with all the
terms of
this section.
(6) Each
city or town has the option of using its general property tax rate in computing
its
levy on
machinery and equipment of manufacturers or any separate rate, which it deems
appropriate
subject to the restrictions established in this section.
(7)(i) In
order to assess accurately the impact of the provisions of this section upon
the
several
cities and towns and to provide necessary information for that purpose, each
manufacturer
subject
to taxation in any city or town shall submit to the division of local and
metropolitan
government
on or before October 1, 1966, a declaration report on the value of machinery
and
equipment
for each city or town in which the manufacturer is located; the declaration
reports shall
be
submitted on a form designed and furnished by the division and shall provide
for inclusion of
the net
book value and the accumulated reserve for depreciation of machinery and
equipment
subject
to local taxation, all as reported in the manufacturers' most recent Rhode
Island corporate
tax
return. The declaration report shall cover the most recent fiscal year of the
taxpayer for which
the due
date for the filing of a corporate tax return with the tax administrator is
prior to the date
prescribed
in this section for filing the report; provided, that where a manufacturer
files a
corporate
tax return with the tax administrator on or prior to the date of October 1 for
the fiscal
year,
the manufacturer shall file the declaration report on or before October 1.
(ii) On
or before October 1, 1968, and annually thereafter, each manufacturer shall
file
with the
office of the assessor of the city or town in which the property is situated, a
declaration
report,
as described in paragraph (1)(i) of this section, on a form prescribed by the
department of
administration revenue and furnished to the local assessors.
All reports shall be treated
confidentially
by the assessor and employed by him or her for assessment purposes only.
(iii) Failure
to submit a declaration report to either the department of administration
revenue or the tax assessor of any city or town as required
in subdivision (1)(i) subjects the
manufacturer
to a penalty not to exceed ten percent (10%) of the tax on machinery and
equipment
payable
at the time when the taxes are due and payable as an addition to the tax due in
the next
succeeding
year and the penalty shall be so identified and listed on the tax roll. Should
a
manufacturing
establishment fail to submit a declaration report for a second successive year,
it is
subject
to a penalty not to exceed twenty-five percent (25%) of its tax on machinery
and
equipment,
payable as prescribed; should a manufacturing establishment fail for a third
successive
year to file the declaration report it is subject to a penalty not to exceed
fifty percent
(50%) of
the tax on its machinery and equipment, payable as prescribed; for subsequent
successive
years, failure to file the declaration report subjects the manufacturing
establishment to
a penalty
not to exceed fifty percent (50%) of its tax on machinery and equipment,
payable as
prescribed.
As to any manufacturer failing to file a declaration report with the local
assessor as
required
in this section, the limitation of paragraph (2)(ii) of this section shall not
take effect until
the
assessment date next following the date upon which the manufacturer first files
a report with
the
assessor. In lieu of the declaration report, any manufacturer subject to
taxation for the first
time in
any city or town of this state shall submit the information that is necessary
to establish its
initial
tax base and, in subsequent years, shall file the declaration report.
(8) In
any case where the assessor of any city or town has reason to doubt the veracity
of
the
contents of any declaration report so filed, the report may be submitted to the
department of
administration revenue, which
shall compare the information contained in the report with
information
on file with the division of taxation and advise the assessor as to the
veracity of the
report.
(9) A
manufacturer who stores or keeps on hand raw materials, work in process, and
his
or her
finished products in a storage place (as distinguished from finished products
which he or
she
holds for retail sale in any retail establishment operated by him or her) in a
city or town other
than
that in which his or her manufacturing plant is located shall file on or before
March 15,
1969,
and annually thereafter on or before each succeeding March 15, an inventory
report on a
form
prescribed and furnished by the department of administration revenue
through the assessor,
with the
assessor of the city or town where the raw materials and finished products are
stored.
The
assessor of each city or town shall notify all manufacturers of the city or
town of the
requirement
for filing the reports by publication in a newspaper of general circulation in
the city
or town
during the month of January, 1969, and during the same month in each year
thereafter.
The
report shall contain a true account of the raw materials, work in process, and
finished
products
that were manufactured by him or her in this state as well as any other
merchandise
owned or
possessed by him or her in the city or town on December 31 next preceding the
date
specified
for the filing of the inventory report. The report must describe and specify
the value of
the raw
materials, work in process, and finished products that were manufactured as
already
stated and
also the value of all other merchandise stored in the city or town. Any
manufacturer
who
fails or refuses to file any inventory report at the time and in the manner
prescribed in this
section
is deemed to have waived the tax exemption provided for on the raw materials,
work in
process,
and finished products thus stored, whereupon, and notwithstanding the
provisions of §
44-3-3(20),
the property is subject to taxation like all other taxable property. The
provisions of
this
subdivision shall not be construed to repeal § 44-5-15 or to limit the
application of its
provisions.
(10)
A manufacturer who operates storage facilities for the storage of his raw
materials,
work in
process, and finished products in a city or town other than that in which his
or her
manufacturing
plant is located shall set forth in the declaration report, as and in the
manner
prescribed
in subdivision (7) of this section to be filed with the assessor of the city or
town where
the
storage facilities are located, any machinery and equipment owned or possessed
by him or her
which is
situated in or upon the storage facilities for use in the operation of the
storage facilities,
or held
there for use in the operation of the manufacturing plant.
(11)
The restrictions contained in this chapter shall not apply to the portion of
the tax, if
any,
assessed by the city or town for the purpose of paying the indebtedness of the
city or town
and the
indebtedness of the state or any political subdivision of the state to the
extent assessed
upon or
apportioned to the city or town, and the interest thereon; and for
appropriation to any
sinking
fund of the city or town (which portion of the tax is paid in full).
(12)
Any person who hires a person from public supported programs for persons with
disabilities
and rehabilitated, shall receive a five hundred dollar ($500) credit per person
hired;
provided,
that the number of the persons increases the number of full-time employees by
three
percent
(3%) of the total numbers of persons employed the previous year.
(13)
For purposes of this subdivision, in determining the total amount of the tax
levy on
manufacturing
machinery and equipment owned or used by a manufacturer on December 31,
1973,
the assessors in the several cities and towns shall not exceed ninety percent
(90%) of the
levy on
the class of property made as of December 31, 1972; thereafter annually
commencing in
1974 on
December 31, the assessors shall reduce the levy on the class of property
whether or not
acquired
subsequent to December 31, 1972, except as provided in this section, as
follows: to
eighty
percent (80%) of the December 31, 1972, levy on December 31, 1974; to seventy
percent
(70%) of
the December 31, 1972, levy on December 31, 1975; to sixty percent (60%) of the
December
31, 1972, levy on December 31, 1976; to fifty percent (50%) of the December 31,
1972,
levy on December 31, 1977; to forty percent (40%) of the December 31, 1972, levy
on
December
31, 1978; to thirty percent (30%) of the December 31, 1972, levy on December
31,
1979; to
twenty percent (20%) of the December 31, 1972, levy on December 31, 1980; to
ten
percent
(10%) of the December 31, 1972, levy on December 31, 1981 and to continue at
ten
percent
(10%) of the December 31, 1972, levy on December 31, 1982; and to five percent
(5%) of
the
December 31, 1972, levy on December 31, 1983; and thereafter the property is
exempt from
taxation.
44-5-43.
Definitions --- As used in this chapter, the following terms are
defined as
follows:
(1) "Assessment
ratio study" means the process of comparing, on a sampling basis, the
current
market values of properties to their assessed valuations, and of applying
statistical
procedures
to determine assessment levels and to measure the nonuniformity of assessments.
(2) "Department"
means the department of administration revenue.
(3) "Russell
index of inequality" is that percentage obtained from the relation between
the
average
absolute deviation of assessment ratios and the average ratio of assessment,
and
formulated
as follows:
Average
absolute deviation of assessment ratios divided by the average assessment ratio
=
Russell index of inequality.
44-5-44.
Collection and publication of property tax data---(a) The
department of
administration revenue shall annually make and publicly issue comprehensive
assessment ratio
studies
of the average level of assessment and the degree of assessment uniformity within
each
town and
city. The department of administration revenue shall also
annually compute and
publicly
issue the Russell Index of Inequality within each town and city.
(b) The
department of administration revenue shall require
assessors and other officers to
report
to it data on assessed valuations and other features of the property tax for
the periods and in
the form
and content that the department of administration revenue
requires. The department of
administration revenue shall construct and maintain its
system for the collection and analysis of
property
tax facts to enable it to make intrastate comparisons as well as interstate
comparisons
based on
property tax and assessment ratio data compiled for other states by the United
States
Bureau
of the Census or any agency successor to the Bureau.
44-5-48. Municipal
revaluation – Registration. – All persons, firms, partnerships,
corporations,
or other business entities seeking to perform a municipal revaluation as is described
in §
44-5-11.6 shall first register with the department of administration revenue
and shall conform
to the
rules and regulations promulgated by the director of the department of administration
revenue in order to do business in this state.
44-5-49. Municipal
revaluation – Rules and regulations – Investigation. – The
director
of the department of administration revenue is authorized and
empowered to promulgate
rules
and regulations for revaluation firms as described in § 44-5-48, and the director
is
authorized
to investigate and inquire into the resources of applicants including, but not
limited to,
contacting
prior persons for whom service was performed in order to evaluate the
applicant's
ability
to perform the service of revaluation.
44-5-50. Contract
for revaluation – Certified copy. – Within ten (10) days after
execution
of a contract for revaluation as described in § 44-5-11.6, the city or town
clerk shall
submit a
duly authorized and certified copy of the contract to the department of administration
revenue.
44-5-69. Local
fire districts – Publication of property tax data. – Every fire
district
authorized
to assess and collect taxes on real and personal property in the several cities
and towns
in the
state shall provide to the division of property valuation and municipal
finance in the
department
of revenue information on tax rates, budgets, assessed valuations and other
pertinent
data
upon forms provided by the office of municipal affairs division of property
valuation and
municipal
finance. The information shall be
included in the department's annual state report on
local
governmental finances and tax equalization.
SECTION
38. Section 44-7-7.1 of the General Laws in Chapter 44-7 entitled “Collection
of
Taxes Generally” is hereby amended to read as follows:
44-7-7.1.
Taxpayer information --- (a) When a municipality issues a
property tax bill to
each
taxpayer, each bill shall state the amount by which the taxpayer's rate of tax
has been
reduced
by the distribution of state municipal revenue sharing and state aid for
education. The bill
shall
also state the total amount of state municipal revenue sharing and state aid
for education
received
by the municipality from the state. The statement shall read as follows:
Fiscal Year 19__
State Aid to City/Town of___________________
Total Amount______________
Tax rate reduced by___________
(b) The
director of administration revenue shall annually provide
each municipality with
the
amount of state municipal revenue sharing and state aid for education subject
to identification
under
this section.
SECTION
39. Sections 44-13-7, 44-13-8, and 44-13-13 of the General Laws in
Chapter
44-13
entitled “Public Corporation Tax” are hereby amended to read as follows:
44-13-7.
Extension of time for filing of returns ---The tax administrator may
grant a
reasonable
extension of time for filing returns, under rules and regulations as he or she
shall
prescribe,
with the approval of the director of administration revenue.
Whenever an extension
of time
is granted, a corporation shall be required to pay as part of any tax due
interest at the
annual
rate prescribed by § 44-1-7 from the day when the return should have been filed
as if no
extension
had been granted.
44-13-8.
Statements, returns, and rules and regulations ---(a) Every
corporation shall
render
statements, make returns, and comply with rules and regulations as the tax
administrator,
with the approval of the director of
administration revenue, may from time to time
prescribe.
(b) The tax administrator may, whenever in his or her judgment it is necessary, require
any corporation, by notice served upon it, to make a return or render statements as the tax
administrator deems necessary in determining the liability of any corporation to a tax under this
chapter.
44-13-13.
Taxation of certain tangible personal property.---The lines, cables,
conduits,
ducts, pipes, machines and machinery, equipment, and other tangible personal
property
within
this state of telegraph, cable, and telecommunications corporations and express
corporations,
used exclusively in the carrying on of the business of the corporation shall be
exempt
from local taxation; provided, that nothing in this section shall be construed
to exempt
any
"community antenna television system company" (CATV) from local
taxation; and provided,
that the
tangible personal property of companies exempted from local taxation by the
provisions
of this
section shall be subject to taxation in the following manner:
(1)
Definitions. Whenever used in this section and in §§ 44-13-13.1 and 44-13-13.2,
unless
the context otherwise requires:
(i) "Average assessment ratio" means the total assessed valuation as
certified on tax rolls
for the
reference year divided by the full market value of the valuation as computed by
the Rhode
Island
department of administration revenue in accordance
with § 16-7-21;
(ii)
"Average property tax rate" means the statewide total property levy
divided by the
statewide
total assessed valuation as certified on tax rolls for the most recent tax
year;
(iii)
"Company" means any telegraph, cable, telecommunications, or express
company
doing
business within the state of Rhode Island;
(iv)
"Department" means the department of administration revenue;
(v)
"Population" shall mean the population as determined by the most
recent census;
(vi)
"Reference year" means the calendar year two (2) years prior to the
calendar year
preceding
that in which the tax payment provided for by this section is levied;
(vii)
"Value of tangible personal property" of companies means the net book
value of
tangible
personal property of each company doing business in this state as computed by
the
department
of administration revenue. "Net book
value" means the original cost less accumulated
depreciation;
provided, that no tangible personal property shall be depreciated more than
seventy-
five
percent (75%) of its original cost.
(2) On
or before March 1 of each year, each company shall declare to the department,
on
forms
provided by the department, the value of its tangible personal property in the
state of
Rhode
Island on the preceding December 31.
(3) On
or before April 1, 1982 and each April 1 thereafter of each year, the division
of
property
valuation shall certify to the tax administrator the average property tax rate,
the average
assessment
ratio, and the value of tangible personal property of each company.
(4) The
tax administrator shall apply the average assessment ratio and the average tax
rate
to the
value of tangible personal property of each company and, by April 15 of each
year, shall
notify
the companies of the amount of tax due.
(5) The
tax shall be due and payable within sixty (60) days of the mailing of the
notice by
the tax
administrator. If the entire tax is not paid to the tax administrator when due,
there shall be
added to
the unpaid portion of the tax, and made a part of the tax, interest at the rate
provided for
in §
44-1-7 from the date the tax was due until the date of the payment. The amount
of any tax,
including
interest, imposed by this section shall be a debt due from the company to the
state, shall
be
recoverable at law in the same manner as other debts, and shall, until
collected, constitute a
lien
upon all the company's property located in this state.
(6) The
proceeds from the tax shall be allocated in the following manner:
(i) Payment
of reasonable administrative expenses incurred by the department of
administration revenue, not to
exceed three quarters of one percent (.75%), the payment to be
identified
as general revenue and appropriated directly to the department;
(ii) The
remainder of the proceeds shall be deposited in a restricted revenue account
and
shall be
apportioned to the cities and towns within this state on the basis of the ratio
of the city or
town population
to the population of the state as a whole. Estimated revenues shall be
distributed
to
cities and towns by July 30 and may be recorded as a receivable by each city
and town for the
prior
fiscal year.
SECTION
40. Section 44-13.1-2 of the General Laws in Chapter 44-13.1 entitled
“Taxation
of Railroad Corporations” is hereby amended to read as follows:
44-13.1-2.
Assessment of amounts of tax and payments to cities and towns and fire
districts
--- (a) Cities and towns and
fire districts shall assess the property described in § 44-13.1-
1(b)
[repealed] and shall apply a tax rate to the assessed value in a manner
consistent with
property
subject to taxation under the provisions of §§ 44-5-1 -- 44-5-22.
(b) The
amount of the tax on the property computed shall be submitted on or before
October
1, 1985, and each year thereafter to the state budget offices.
(c) The state budget offices shall include the amount of the tax in the
state budget for the
next
fiscal year, and the General Assembly shall annually appropriate to the several
cities and
towns
and fire districts any sum that may be necessary to carry out the purposes of
this section.
(d) Distribution
of the appropriations and receipts as referenced in § 44-13.1-3 shall be
made by
the state on or before July 31 of 1986 and each year thereafter and the
payments may be
counted
as a receivable by any city or town or fire district for a fiscal year ending
the preceding
June 30.
(e) The
state of Rhode Island acting through the department of administration
revenue
shall
have the right in accordance with § 44-5-26 to seek relief from any assessment.
SECTION
41. Sections 44-14-2, 44-14-7 and 44-14-8 of the General Laws in Chapter
44-
14
entitled “Taxation of Banks” are hereby amended to read as follows:
44-14-2.
Definitions ---For the purposes of this chapter:
(1) "Administrator"
means the tax administrator in the department of administration
revenue appointed under the provisions of § 44-1-1;
(2) "Banking
institution" means every state bank, federal savings bank, trust company,
national
banking association, mutual savings bank, building and loan association, and
loan and
investment
company, but shall not include a credit union, or a corporation specified in §
44-11-
1(1)(vii);
(3) "Director"
means the head of the department of administration revenue
appointed
under
the provisions of § 42-11-1 42-142-1;
(4) "Income
period" means the calendar year or the fiscal year, or portion, next preceding
the
taxable year;
(5) "Securities"
includes, but shall not be limited to:
(i) Shares
of stock or certificates of beneficial interest, or rights to buy the shares or
certificates,
of a corporation, joint-stock company, association, or business trust;
(ii) Bonds,
debentures, notes, certificates, or other evidences of indebtedness of any
individual,
partnership, corporation, joint-stock company, association, or business trust,
including
those
issued by the United States government or any state, or political subdivision
of either, or
issued
by any foreign country or nation or political subdivision thereof;
(6) "Taxable
year" means the calendar year in which the tax is payable or fiscal year
ending
during that calendar year, upon the basis of which the tax is computed under
this chapter.
"Taxable
year" means, in the case of a return made for a fractional part of the
year under
provisions
of this chapter or under regulations prescribed by the tax administrator, the
period for
which
the return is made. The term "fiscal year" means an accounting period
of twelve (12)
months
ending on the last day of any month other than December. The taxable year of a
banking
institution
shall be the same for purposes of this chapter as it is for federal income tax
purposes;
(7) "Taxpayer"
means any banking institution subject to any tax imposed by this chapter.
44-14-7.
Extension of time for return ---The tax administrator may grant a
reasonable
extension
of time for filing returns, under rules and regulations as the tax
administrator shall
prescribe,
with the approval of the director of the department of administration
revenue.
Whenever
an extension of time is granted, a taxpayer shall be required to pay as part of
any tax
due, interest
at the annual rate prescribed by § 44-1-7 from the day when the return should
have
been
filed as if no extension had been granted.
44-14-8.
Statements, returns, and rules and regulations ---Every taxpayer shall
render
statements,
make returns, and comply with rules and regulations as the tax administrator,
with the
approval
of the director of the department of administration revenue,
may from time to time
prescribe.
SECTION
42. Section 44-15-17 of the General Laws in Chapter 44-15 entitled “Tax on
Bank
Deposits Generally” is hereby amended to read as follows:
44-15-17.
Rules and regulations ---The tax administrator, with the approval of
the
director
of administration revenue, may prescribe rules and regulations
that he or she deems
necessary
for the administration and the enforcement of this chapter.
SECTION
43. Section 44-20-52 of the General Laws in Chapter 44-20 entitled
“Cigarette
Tax” is
hereby amended to read as follows:
44-20-52.
Exercise of powers and duties ---Whenever in this chapter any
reference is
made to
any power or duty of the tax administrator, or controller, the reference is
construed to
mean
that the power or duty shall be exercised by the tax administrator, or
controller, or by the
authorized
agent of the officer, under the supervision and direction of the director of
administration revenue.
SECTION
44. Section 44-23-44 of the General Laws in Chapter 44-23 entitled “Estate
and
Transfer Taxes-Enforcement and Collection” is hereby amended to read as
follows:
44-23-44.
Exercise of statutory power --Whenever in this chapter or chapter 22
of this
title
any reference is made to any power or duty of the tax administrator, the
reference shall be
construed
to mean that the power or duty is exercised by the tax administrator or by his
or her
authorized
agent, under the supervision and direction of the director of administration
revenue.
Whenever
in this chapter or chapter 22 of this title any reference is made to any power
or duty of
the
controller, the reference shall be construed to mean that the power or duty is
exercised by the
controller
or by his or her authorized agent, under the supervision and direction of the
director of
administration revenue.
SECTION
45. Section 44-27-8 of the General Laws in Chapter 44-27 entitled “Taxation
of
Farm, Forest and Open Space Land” is hereby amended to read as follows:
44-27-8.
Availability of current values -- Duties of the department of
administration.
–
Availability of current values – Duties of the department of revenue. -- The department of
administration revenue shall annually publish all
information, which it collects that relates to land
values
for different types of farm, forest, or open space lands. This information
shall be made
available
to local assessors.
SECTION
46. Section 44-29-10 of the General Laws in Chapter 44-23 entitled
“Admissions
Tax to Racing Events” is hereby amended to read as follows:
44-29-10.
Payment of refunds. -- All moneys received by the tax
administrator under
this
chapter shall be paid over to the general treasurer. Whenever the tax
administrator determines
that any
seller is entitled to a refund of any moneys paid by the seller under the
provisions of this
chapter,
or whenever a court of competent jurisdiction orders a refund of any paid
moneys, the
general
treasurer shall, upon certification by the tax administrator and with the
approval of the
director
of the department of administration revenue, pay the refund from
any moneys in the
treasury
not appropriated without any further act or resolution making appropriation;
provided,
that no
refund shall be allowed unless a claim is filed with the tax administrator
within three (3)
years from
the tenth day after the close of the month for which the overpayment was made.
Every
claim
for a refund shall be made in writing, shall be in any form, and shall present
any
information
that the tax administrator may by regulation require. Within thirty (30) days
after
disallowing
any claim in whole or in part, the tax administrator shall give notice of his
or her
decision
to the seller. If aggrieved by the decision, the seller, within ten (10) thirty
(30) days from
the date
of the mailing by the tax administrator of notice of the decision claim
denial, may request
a
hearing and the tax administrator shall, as soon as practicable, set a time and
place for the
hearing.
After the hearing, if aggrieved by the decision of the tax administrator, the seller
may
petition
within fifteen (15) thirty (30) days the sixth
division of the district court for relief from
the
decision of the tax administrator. The court may confirm the decision of the
tax administrator
or order
a refund or credit. A party aggrieved by a final order of the court may seek
review of the
order in
the supreme court by writ of certiorari in accordance with the procedures
contained in
§42-35-16 § 8-8-32.
SECTION
47. Section 44-30.1-1 of the General Laws in Chapter 44-30.1 entitled
“Setoff
of
Refund of Personal Income Tax” is hereby amended to read as follows:
44-30.1-1.
Definitions. -- (a) "Benefit overpayments and interest
owed" means any
amount
in excess of five hundred dollars ($ 500) determined to be recoverable under
the
provisions
of chapters 39 -- 44 of title 28.
(b) "Cash
assistance benefit overpayments" means any amount of cash assistance
benefits
which
constitutes an overpayment of benefits under the provisions of the Family
Independence
Act,
chapter 5.1 of title 40, and/or the predecessor family assistance program,
formerly known as
the Aid
to Families With Dependent Children program, as previously established by §
40-6-4,
which
overpayment amount has been established by court order, by administrative
hearing
conducted
by the department of human services, or by written agreement between the
department
of human
services and the individual.
(c) "Claimant
agency" means either:
(1) The
department of human services, with respect (1) to past-due support which has
been
assigned to the department of human services by public assistance and medical
assistance
recipients
or by the department for children, youth and families, (2) past-due support
which it is
attempting
to collect on behalf of any individual not eligible as a public assistance
recipient, and
(3) cash
assistance benefit overpayments, as defined herein; or
(2)
(i) The Rhode Island higher education assistance authority (RIHEAA), with
respect to
obligations
owed to that agency or to the state of Rhode Island by reason of default or
failure to
pay
student loans, health professions contract advances or scholarships or grant
over-awards, or
(ii) The
Rhode Island higher education assistance authority (RIHEAA), acting as agent
for the
United States Department of Education or other student loan guarantee agencies
in other
states
which have negotiated a reciprocal arrangement with the RIHEAA for the setoff
of refunds
of personal
income taxes against defaulted loan obligations.
(3) The
Rhode Island court administrative office, with respect to court costs, fines,
and
restitution
owed; or
(4) The
department of labor and training with respect to benefit overpayments and
interest
owed in excess of five hundred dollars ($ 500).
(d) "Court
costs owed" means any fines, fees, and/or court costs which have been
assessed
pursuant to a criminal disposition by a judge of the district, family and
superior courts,
including,
but not limited to, those amounts assessed pursuant to chapters 20 and 25 of
title 12
and
those amounts assessed pursuant to title 31, including also those fines, fees,
and/or court costs
assessed
by the traffic tribunal or municipal court associated with motor vehicle
violations which
have not
been paid and which have been declared delinquent by the administrative judge
of the
court
making the assessment.
(e) "Debtor"
means:
(1) Any
individual who owes past-due support which has been assigned to the department
of human
services by public assistance and medical assistance recipients or by the
department of
children,
youth and families, or owes past due support to any individual not eligible as
a public
assistance
recipient;
(2) Any
individual who has obligations owed to RIHEAA or the state of Rhode Island,
the
United States Department of Education or other states and agencies that have
negotiated
reciprocal
agreements with RIHEAA;
(3) Any
individual who owes fines, fees, and/or court costs to the superior, family,
district
courts and the traffic tribunal and municipal court associated with motor
vehicle
violations;
(4) Any individual who owes
restitution to any victim of any offense which has been
ordered
by a judge of the district, family and superior courts pursuant to a
disposition in a
criminal
case and which has been made payable through the administrative office of state
courts
pursuant
to § 12-19-34 except that obligations discharged in bankruptcy shall not be
included;
(5) Any individual who owes any sum
in excess of five hundred dollars ($ 500) for
benefit
overpayments and interest to the department of labor and training determined to
be
recoverable
under the provisions of chapters 39-44 of title 28.
(6) Any
individual who owes any sum of cash assistance benefit overpayments to the
department
of human services.
(f) "Division" means the
department of administration revenue,
division
of taxation.
(g) "Fines
owed" means any fines, fees, and/or court costs which have been ordered
paid
as a
penalty in a criminal case by a judge of the district, family and superior
courts and those
fines,
fees, and/or court costs ordered paid by the traffic tribunal or municipal
court for motor
vehicle
violations as described in § 31-41.1-4 which have not been paid and which have
been
declared
delinquent by the administrative judge of the court making the assessment.
(h) "Obligation owed" means the total amount owed by any
individual on:
(1) Any
guaranteed student loan or parent loan for undergraduate students for which
RIHEAA
has had to pay the guarantee, or for which RIHEAA is acting as agent on behalf
of the
United
States Department of Education or other state cooperating agencies which have
had to pay
a
guarantee,
(2) Any
contract fee advanced by either RIHEAA or the state of Rhode Island on behalf
of any
individual participating in a health professions educational program for which
payment has
not been
made according to the terms of the contract, and
(3) Any
amount of scholarship or grant funds which constitutes an over-award, whether
due to
error or to the submission of false information, and for which repayment has
been
demanded
by the agency, but which has not been paid.
(i) "Past-due
support" means the amount of court-ordered child support or maintenance,
child
medical support or a spousal support order for a custodial parent having
custody of a minor
child,
which is overdue or otherwise in arrears, regardless of whether there is an
outstanding
judgment
for that amount, and whether the order for the support or maintenance has been
established
by a court or by an administrative process authorized under the laws of any state.
(j) "Refund"
means the Rhode Island income tax refund which the division of taxation
determines
to be due to a taxpayer.
(k) "Restitution
owed" means any amount which has been ordered paid pursuant to a
criminal
case disposition by a judge of the district, family and superior courts
pursuant to chapter
19 of
title 12, which has not been paid and which has been declared delinquent by the
administrative
judge of the court making the assessment.
SECTION
48. Section 44-30.2-1 of the General Laws in Chapter 44-30.2 entitled
“Reciprocity
Agreements-Setoff of Refund of Personal Income Tax” is hereby amended to read
as
follows:
44-30.2-1.
Reciprocity board ---There is established a reciprocity board,
referred to as
"the
board". The board shall be composed of three (3) members, consisting of
the tax
administrator,
division of taxation, within the department of administration revenue,
the director of
the
department of human services, and an assistant attorney general designated by
the attorney
general,
ex officio. A majority of the members of the board shall constitute a quorum
and the
action
of the majority of the members in attendance at any meeting is the action of
the board.
Whenever
a member of the board is absent from a meeting of the board, the member may
designate
one of the member's assistants or employees to attend in the member's behalf.
That
assistant
or employee is entitled to participate in the discussions and proceedings of
the board, but
he or she
is not entitled to vote.
SECTION
49. Section 44-33.1-5 of the General Laws in Chapter 44-33.1 entitled
“Property
Tax Relief-Historical Residences” is hereby amended to read as follows:
44-33.1-5.
Form of application and certification ---The commission shall
promulgate
all
application and certification forms and guidelines for certified maintenance
and rehabilitation.
The
commissioner is authorized to establish a schedule of fees for the review of
income tax credit
applications.
The department of administration revenue,
division of taxation, shall approve the
certification
form used in filing for state income tax credit and shall develop state income
tax
forms to
calculate and claim income tax credit.
SECTION
50. Sections 44-34-6 and 44-34-12 of the General Laws in Chapter 44-34
entitled
“Excise Tax on Motor Vehicles and Trailers” are hereby amended to read as
follows:
44-34-6.
Fire districts ---The provisions of this chapter shall apply in all
respects in the
case of
taxes assessed upon motor vehicles by any fire district. Effective with the
year 2000 tax
roll
based upon values of December 31, 1999, the authority of fire districts as
authorized by
general
or public law to levy excise taxes on motor vehicles is eliminated and each
district shall
be
reimbursed for one hundred percent (100%) of current year lost revenues based
upon what the
levy net
of personal exemptions would otherwise have been. That reimbursement shall be
based
upon
submission of information to the department of administration revenue
on the dates
specified
in § 44-34.1-2, and reimbursements shall be paid on the dates specified in that
section.
Future
year reimbursements shall be based upon the year 2000 tax roll and values of
December
31,
1999, and indexed by applying the annual change in the December Consumer Price
Index --
All
Urban Consumers (CPI-U).
44-34-12.
Cooperation of state agencies ---The department of administration
revenue
shall
provide space and secretarial and clerical services to the Rhode Island vehicle
value
commission
without charge to the commission. The department of transportation, and the
department
of administration revenue shall provide, consistent with
law, information that is in
their
possession, which the commission determines to be useful or necessary in the
conduct of its
responsibilities.
SECTION
51. Section 44-34.1-3 of the General Laws in Chapter 44-34.1 entitled “Motor
Vehicle
and Trailer Excise Tax Elimination Act of 1998“ is hereby amended to read as
follows:
44-34.1-3. Permanent oversight commission ---(a) There
is created a permanent
oversight
commission on inventory taxes and automobile excise taxes. The commission shall
consist
of the following members:
(1) Chairperson of house finance committee, or designee;
(2) Chairperson
of senate finance committee, or designee;
(3) Chairperson
of the Rhode Island vehicle value commission;
(4) Three
(3) members of the Rhode Island Assessors Association;
(5) Director
of department of administration revenue or designee;
(6) Chief
of the office of municipal affairs division of property valuation and
municipal
finance, or designee;
(7) The
president of the Rhode Island League of Cities and Towns, or designee;
(8) The
administrator of the Rhode Island division of motor vehicles, or designee;
(9) The
mayor of the city of Providence, or designee.
SECTION
52. Sections 44-35-4, 44-35-6 and 44-35-8 of the Rhode Island General
Laws
in
Chapter 44-35 entitled “Property Tax and Fiscal Disclosure – Municipal Budgets”
is hereby
amended
to read as follows:
44-35-4.
Preparation of the "proposed property tax rate" and "adjusted
current
property
tax rate"---The director of the department of administration
revenue shall prepare and
adopt by
rule standards and procedures for town and cities to follow when preparing the
"proposed
property tax rate" and "adjusted current property tax rate." The
director has the
authority
to waive the rule for any town or city, which the director deems to have
established an
acceptable
method of preparation of the "proposed property tax rate" and
"adjusted current
property
tax rate."
44-35-6.
Publication of property tax rates ---At least ten (10) calendar days
prior to the
hearing
for the purpose of adopting the town or city budget, the chief elected official
in each town
or city
shall cause to be published a notice indicating the town's or city's intent to
consider
adopting
a property tax levy. This notice shall be published in a newspaper of general
circulation
in the
town or city. However, this notice may not be placed in that portion of the
newspaper
where
legal notices and classified advertisements appear. This notice shall
constitute notice of
public
hearing which may coincide with the hearing on the proposed budget and shall be
by and
in the
following form:
(CITY, TOWN) of (NAME)
NOTICE
OF PROPOSED PROPERTY TAX
RATE
CHANGE
The
(City, Town) proposes to increase (decrease) its property tax levy to
in the
budget
year; the property tax levy this year is________
, THIS IS A PROPOSED INCREASE
(DECREASE)
OF _________ %.
It
has been estimated that the proposed increase (decrease) in property tax
revenues will
result
in a property tax rate of $_________ (proposed property
tax rate) per $ 1,000 assessed
valuation,
as compared to the current property tax rate of
$__________ per $ 1,000 assessed
valuation.
A
property tax rate of $_________ (adjusted current
property tax rate) would be
needed
in the coming budget year to raise five and one-half percent (5.5%) more, as an
adjustment
for increased costs, than the property tax revenues being raised in the current
budget
year.
The (City, Town) budget________ will be considered at (date,time,place).
The
above property tax estimates have been computed in a manner approved by the
Rhode
Island Department of Administration Revenue. Chief Elected
Official (Town, or City)
44-35-8.
Publication of proposal to amend town and city budget ---At least ten
(10)
calendar
days prior to formal action taken by a town or city to amend its adopted budget
when the
amendment
would result in an accumulated increase in total property tax expenditures of
five
percent
(5%), the chief elected official shall cause to be published in a newspaper of
general
circulation
a notice of a proposal to amend the town or city budget. The notice shall
contain a
summary
of the proposed amendment stating the purpose of the proposed expenditures and
the
impact
the amendment is estimated to have on property taxes. The notice shall be in a
form
approved
by the director of the department of administration revenue and
it shall constitute a
notice
of public hearing.
SECTION
53. Section 44-38-2 of the General Laws in Chapter 44-38 entitled “Energy
Conservation
Grants for the Elderly” is hereby amended to read as follows:
44-38-2.
Energy conservation grant ---An owner or renter of a residential
dwelling
where
the dwelling is the owner's or renter's principal residence, and where the
owner is age
sixty-five
(65) or over and who is not required under provisions of existing tax law to
file with the
Rhode
Island department of administration revenue,
division of taxation, a state income tax return
or a
federal income tax return with the internal revenue service or who does not
receive a tax
rebate
for energy conservation, is eligible for a one time energy conservation grant
of fifty
percent
(50%) of any sums expended for the purchase and installation of energy
conservation
items as
prescribed in § 44-38-3 for use in the dwelling. The grant shall not exceed two
hundred
dollars
($ 200).
SECTION
54. Section 44-50-7 of the General Laws in Chapter 44-50 entitled
“Health
Care
Provider Assessment Act” is hereby amended to read as follows:
44-50-7. Claims for refund -- Hearing upon denial. -- (a)
Any provider, subject to the
provisions
of this chapter, may file a claim for refund with the tax administrator at any
time
within
two (2) years after the assessment has been paid. If the tax administrator
shall determine
that the
assessment has been overpaid, he or she shall make a refund with interest from
the date of
overpayment.
(b)
Any provider whose claim for refund has been denied may, within thirty (30)
days
from the
date of the mailing by the tax administrator of the notice of the tax decision
refund claim
denial
file a written request for hearing with the tax administrator and the tax administrator shall,
as soon
as practicable, set a time and place for the hearing and shall notify the
provider. After
hearing,
the tax administrator shall issue a decision as to the correctness of the tax,
interest and
penalty.
SECTION
55. Section 44-58-3 of the General Laws in Chapter 44-58 entitled
“Streamlined
Sales Tax System” is hereby amended to read as follows:
44-58-3.
"Tax administrator" defined ---As used in this chapter,
"tax administrator"
means
the tax administrator within the department of administration revenue
as provided for in §
44-1-1.
SECTION
56. Section 45-9-3 of the General Laws in Chapter 45-9 entitled “ Budget
Commissions”
is hereby amended to read as follows:
45-9-3. Budget
and Review Commission. – (a)(1) Notwithstanding the provisions of §§
45-9-1
and 45-9-2 or any other general or special laws of the state or charter
provisions, the
general
assembly vests in the director of the state department of administration
revenue
(hereinafter
"director") the power to authorize, create, and establish a budget
and review
commission
in any town or city where the director finds that the town or city's bond
rating has
been assigned
by one or more recognized rating agencies to a rating which is below investment
grade
and there is an imminent threat of default on any or all of its debt
obligations.
(2)
Whereupon the director of administration revenue shall authorize
said budget and
review
commission, to convene specifically to deal with the aforementioned town or
city, that
shall
consist of the chief executive officer of the town or city; the president of
the town or city
council;
three (3) public members from the affected municipality, at least one of whom
shall be
qualified
by training or experience in the fields of finance or accounting, to be
appointed by the
governor,
with the advice and consent of the senate; two (2) ex-officio state officials
who shall be
the
director, or his or her designee from the department of administration revenue;
and one
member
of the public finance management board to be appointed by the governor who, in
making
his or
her appointment, shall give due consideration to the recommendation of the
chair of the
public
finance management board, with the advice and consent of the senate.
(3)
No one shall be eligible for appointment unless he or she is a resident of this
state.
(4)
Where there is no chief executive officer of the town or city, the vice
president of the
town
council or city council shall serve on the commission. The director of the
state department
of administration
revenue shall serve as chair of the commission.
(5)
The commission may elect from among its members such other officers as they
deem
necessary.
(6)
Four (4) or more members of the commission shall constitute a quorum and the
vote
of a
majority of said quorum at any meeting shall be required for action. No vacancy
in the
membership
of the commission shall impair the right of a quorum to exercise all of the
rights and
perform
all of the duties of the commission.
(7)
Newly appointed and qualified commission members of the municipality shall,
within
six (6)
weeks of their qualification or designation, attend a training course that is
developed with
commission
approval and conducted by the chair or his or her designee and shall include
instruction
in the subject area of chapter 9 of this title and chapters 46 of title 42,
chapter 14 of
title
36, and chapter 2 of title 38 of Rhode Island general laws; and the
commission's rules and
regulations.
(8)
Public members of the commission shall be removable by the governor pursuant to
§
36-1-7 for
cause only, and removal solely for partisan or personal reasons unrelated to
capacity or
fitness
for the office shall be unlawful.
(9)
The powers of the budget and review commission shall be to impose taxes and to
make
appropriations for the expenditure of moneys, for the purpose of adopting a
budget and, for
the
purpose of maintaining a balanced budget, the budget and review commission
shall make
reductions
or suspensions in the appropriations to any or all departments, offices or
other
agencies
of town or city government as will prevent a deficit for the fiscal year. The
budget and
review
commission shall be subject to the open meetings and open records law. The
budget and
review
commission shall remain in office until that time as the chief executive
officer of the town
or city
and the town or city council petitions the director of the state department of administration
revenue to disband the budget and review commission.
(b)(1)
The budget and review commission shall commence its work by examining the
financial
and operating condition of the city or town and shall also advise the chief
executive
officer,
city or town council and the fiscal officials of the city or town on the
formulation of
adequate
budget and budgetary controls.
(2)
Reporting Requirements. Within ninety (90) days of its being disbanded as
provided
for in §
45-9-3(a)(9), the budget and review commission shall approve and issue a report
detailing
its
findings and recommendations. This report shall be submitted to the governor,
the speaker of
the
house of representatives, the president of the senate, and the secretary of
state of its activities
during
that fiscal year. The report shall provide: an operating statement summarizing
meetings or
hearings
held, subjects addressed, decisions rendered, rules or regulations promulgated,
studies
conducted,
policies and plans developed, approved, or modified, and programs administered
or
initiated;
a consolidated financial statement of all funds received and expended including
the
source
of the funds, a listing of any staff supported by these funds, and a summary of
any clerical,
administrative
or technical support received; a summary of performance during the course of
its
existence,
including accomplishments, shortcomings and remedies; a synopsis of hearings,
complaints,
suspensions, or other legal matters related to the authority of the board; a
summary of
any
training courses held pursuant to § 45-9-3(a)(7); a briefing on anticipated
activities in the
upcoming
fiscal year; and findings and recommendations for improvements. The report
shall be
posted
electronically on the general assembly and the secretary of state's websites as
prescribed in
§
42-20-8.2.
(3)
The examination and report shall be completed and published no sooner than
three (3)
weeks
after the formation of the budget and review commission. The commission shall
exercise
any of
the powers set forth in this section only after the examination and publication
of the
commission's
report.
SECTION
57. Sections 45-10-1, 45-10-2, 45-10-3, 45-10-5, 45-10-6.1, 45-10-8, 45-10-
11,
45-10-12,45-10-13, 45-10-13, 45-10-14, and 45-10-15 of the General Laws in
Chapter 45-10
entitled
“Audit of Accounts and Installation System” are hereby amended to read as
follows:
45-10-1. Power
to petition for installation of system. – The electors of any town or
city
qualified to vote on a proposition to impose a tax, or any town or city
council, when legally
assembled,
may, by vote, petition the state director of administration revenue
for the installation
of an
accounting system for the town or city.
45-10-2. Certification
of vote to install system – Installation. – Upon the passage of
the vote
petitioning the state director of administration revenue for the
installation of a system of
accounting
as provided in § 45-10-1, the town or city clerk or any other person so
authorized in
that
vote shall immediately forward by registered or certified mail to the the
director of
administration revenue and to the town or city treasurer or
any other person having custody of the
accounts,
a certified copy of the vote, and the director of administration revenue
shall cause an
accounting
system to be installed in the town or city.
45-10-3. Assistance
in operation of system. – Whenever a system of accounting has
been
installed under the provisions of this chapter, the town or city council of the
municipality in
which
the system is installed may request the assistance of the state director of administration
revenue in the operation of the system, and the state
director of administration revenue shall
furnish
any temporary clerical assistance and other assistance as that in the
director's judgment
may be necessary.
45-10-5. Filing
of audit report. – The accountants making the post audit required by §
45-10-4
shall submit a report on their examination of the financial statements to the
city or town
audited,
and the town or city clerk of the city or town shall file duplicate copies of
the post audit
with the
state director of administration revenue and the state auditor
general not later than six (6)
months
after the close of the fiscal year. The copy of the report filed with the
director of
administration revenue shall be a public record. The auditor
general may, in his or her discretion,
grant
extensions in the filing of the audit report only upon reasonable cause for the
extension
being
demonstrated by the municipality. In those cases, the determination of the
auditor general
as to
the existence of reasonable cause shall be deemed conclusive.
45-10-6.1. Corrective
action plan. – If the auditor conducting the post audit expresses
an
opinion on the financial statements of a municipality or school district that
is other than
unqualified,
the chief finance officer of the municipality or school district shall submit a
detailed
corrective
action plan and timetable, which addresses the issue(s) which caused the
auditor's
qualified
opinion on the financial statements. The plan and timetable shall be submitted
to the city
or town
council, the school committee, state auditor general and director of administration
revenue within forty-five (45) days of receipt of the final
audit. The chief finance officer of each
municipality
and each school district shall also submit all findings and recommendations
reported
by the
auditors making the post audit, including those reported in a separate
management letter, to
the city
or town council, to the state auditor general, the school committee and
director of. The
chief
finance officer of the municipality and each school district shall prepare a
plan of
administration revenue corrective action and timetable for
all findings and recommendations and
shall
submit the plan to the city or town council, the school committee, state
auditor general and
director
of administration revenue within forty-five (45) days of receipt
of a written report or
letter
of findings and recommendations from the auditors. All management letters shall
be public
records.
The term school district shall include regional school districts.
45-10-8. Notice
of engagement of accountants – Failure to provide notice of
engagement
to director of administration. – Notice of engagement of accountants – Failure
to
provide Notice of engagement to director of revenue. -- Notice of the engagement of the
certified
public accountant or accountants pursuant to § 45-10-4, shall be mailed by the
city or
town
clerk to the director of administration revenue and the auditor
general by registered or
certified
mail during the period preceding the 60th day prior to the close of the fiscal
year. If the
notice
is not received by the director of administration revenue during
that period, the director
shall
notify the city or town by registered or certified mail of their failure to
notify, and failure to
receive
the notice of the engagement of the certified public accountant or accountants
within
thirty
(30) days following the registered or certified mailing shall permit the
director to file notice
for the
withholding of state funds pursuant to § 45-10-12.
45-10-11. Compelling
attendance of witnesses and production of records. – The
director
of administration revenue, at the request of the person or
persons authorized by § 45-10-4
to make
a post audit, may summon and compel the attendance of witnesses for examination
under
oath,
and may compel the production of accounts and records described in § 45-10-9.
45-10-12. Withholding
of funds due towns failing to file reports. – Whenever any
town or
city fails to file a duplicate copy of the audit report as required in §
45-10-5 within the
time
required by that section, or files a report that does not fully comply with the
requirements of
§§
45-10-5 and 45-10-6, or fails to provide the notice of engagement of accountant
or accountants
as
required by § 45-10-8 within the time required by that section, the state
director of
administration revenue shall immediately, with the
concurrence of the auditor general, notify the
treasurer
and the town or city clerk of the town or city and the general treasurer of
that fact, and
the
general treasurer shall withhold any and all payments of money due or that may
become due
to the
town or city during the period that the town or city fails to comply with the
provisions of §§
45-10-4
– 45-10-8.
45-10-13. Costs
of audits, installation of accounting systems, or other assistance. –
Each
town or city for which an audit has been made, a system of accounting
installed, or clerical
or other
assistance furnished, under the provisions of this chapter, shall pay to the
general
treasurer
a sum equal to the actual cost to the state of any of these services as shown
by the
records
of the state director of administration revenue and certified to
by the director to the town
or city
treasurer and the general treasurer. The payments shall be made within thirty
(30) days
after
the receipt by the treasurer of the town or city of the certificate of the
state director of
administration revenue.
45-10-14. Appropriations
and disbursements. – The general assembly shall annually
appropriate
any sums that it deems necessary for the purpose of carrying out the provisions
of this
chapter,
and the state director of administration revenue is authorized
and directed to draw his or
her
orders upon the general treasurer for the payment of these sums or so much of
them as may
from time to time be required.
45-10-15. Compliance
with requirements of "governmental accounting standards
board
(GASB)" pension funding. –
For any audit year in which a
municipality contributes
materially
less than 100% of the annual required contribution to its pension plan(s) as
reported in
accordance
with GASB statement 27 or any successor statement, the municipality shall
submit to
the
auditor general and the director of administration revenue within
three (3) months of
completion
of the financial statement, the municipality's most recent actuarial study of
the plan(s)
and
management's recommendations for assuring future payments equal to the annual
pension
cost
(APC).
SECTION
58. Sections 45-12-11, 45-12-22.4, and 45-12-22.6 of the General Laws in
Chapter
45-12 entitled “Indebtedness of Towns and Cities” are hereby amended to read as
follows:
45-12-11. Authority
for issuance of indebtedness excess. – The state director of
administration revenue may, upon petition by the city or town
council, authorize the city or town
to incur
indebtedness in excess of the limit of three percent (3%) of the taxable
property of the
town
imposed by § 45-12-2 whenever the director determines that the sum appropriated
by any
city or
town or the funds available are insufficient to pay the necessary expenses of
the city or
town.
For this purpose the state director of administration revenue may
require any information
concerning
the financial condition of the city or town that the director may deem necessary
for
the
proper exercise of that authority.
45-12-22.4. Deficit
financing – Approval required. – No municipality shall sell a long-
term
bond in order to fund a deficit without prior approval by the state auditor
general and
director
of the state department of administration revenue.
45-12-22.6. Cooperation
of school committees. – School committees, boards, or
regional
school districts that are independent governmental entities within a
municipality shall
cooperate
in providing to the chief financial officer all information needed to formulate
the
reports
and the deficit elimination plan required under this chapter. The auditor
general or the
state
director of administration revenue may petition the superior
court to order the school
committee
or board to cooperate with the municipality and provide all information
requested by
the
chief financial officer needed to formulate a plan hereunder. The director of administration
revenue may also direct the state controller and general treasurer
to withhold state aid to the
school
committee until the school committee or board cooperates in the formulation of
a plan.
SECTION
59. Sections 45-13-2, 44-13-5.2, 45-13-8, 45-13-9 and 44-13-14 of the
General
Laws in Chapter 45-13 entitled “State Aid” are hereby amended to read as
follows:
45-13-2. "Tax
levy" defined. – For the purposes of this chapter, "tax
levy" means the
total
amount of taxes annually certified by the assessors of taxes of the cities and
towns, as shown
on the annual
reports certified by the assessors to the director of administration revenue;
provided,
that whenever a city or town, incidental to changing its fiscal year, orders a
tax levy to
pay its
expenses for a fiscal period other than twelve (12) months, "tax
levy" means the tax levy
of the
city or town of the calendar year preceding the calendar year in which the
change of fiscal
year
takes place.
45-13-5.2. Valuation
of tax exempt property for purposes of computing state grants.
– Not later than August first in any year, any town or
municipality to which a grant may be
payable
under the provisions of § 45-13-5.1, shall provide the director of administration
revenue
with the
assessed valuation of the tax exempt real property which is required for the
computation
of the
grant. The director of administration revenue may, on or before
April 30 next succeeding
the
receipt of the statement, reevaluate any exempt property when, in the
director's judgment the
valuation
made by the local assessor or assessors is inaccurate, and shall notify the
municipality
of the
reevaluation. Any municipality aggrieved by the action of the director of administration
revenue under the provisions of this section may, within two
(2) weeks of the notice, file an
appeal
consistent with the provisions of chapter 35 of title 42.
45-13-8. Reports.
[Effective January 1, 2007.]. – (a) The department of administration
revenue in consultation and cooperation with towns and cities
shall maintain:
(1)
An identification of state mandates created by statute since January 1, 1970;
(2)
Specific identification of all state mandates established since July 1, 1979
which are
subject
to reimbursement in accordance with § 45-13-9, and the cost of each of these
mandates to
each
city and town.
(b)
The department of administration revenue shall annually by
January 1 issue a report
identifying
the state's mandates established during the preceding July 1 – June 30 period
and
stating
the cost by city and town of all state mandates established after January 1,
1979, for the
next
preceding July 1 – June 30 period. The department of administration revenue
shall annually
issue to
cities and towns a comprehensive listing of all state mandates established
after January 1,
1979.
(c)(1)
Statutes and regulations containing state mandates shall include items eligible
for
reimbursement;
however, failure to include these items shall not exempt any state mandates not
otherwise
exempted from the provisions of §§ 45-13-7 – 45-13-10.
(2)
Cities and towns shall submit to the department of administration revenue
in any form
that may
be established by the department, a report of the cost of each state mandate
established
after
January 1, 1979, to the city or town. The reports shall be submitted by April 1
each year and
shall
state costs incurred by the city or town during the preceding July 1 – June 30
period.
(3)
The reports of cities and towns requesting reimbursement for state mandates are
subject
to audit procedures established under § 45-10-5.1.
(d)
The department of administration revenue shall issue by January
1, 1988 and by
January
1 of each fourth (4th) year thereafter, a report to the governor and the General
Assembly
recommending
the modification or repeal of existing state mandates which are deemed to be
inappropriate
or obsolete and citing the reason for the recommendation on the fourth (4th)
year
anniversary
of those state mandates. This report shall be prepared by the Rhode Island office
of
municipal
affairs division of property
valuation and municipal finance within the department of
administration revenue in consultation and cooperation with
the affected state agencies and the
Rhode
Island league of cities and towns and the Rhode Island association of school
committees.
(e)
All reports issued by the department of administration revenue in
accordance with this
subsection shall be adopted by rule as provided for
in chapter 35 of title 42.
45-13-9. Reimbursement
to cities and towns and school districts for the costs of
state
mandates. [Effective January 1, 2007.]. – (a)(1) The
department of administration revenue
shall
submit to the budget office by October 1 of each year, a report by each city
and town, of the
cost of
state mandates established after January 1, 1979, to be reimbursed for the next
preceding
July 1 –
June 30 period.
(2)
The budget office shall annually include the statewide total of the statement
of costs
of state
mandates to be reimbursed in the state budget for the next fiscal year;
provided, that any
costs
resulting from the rules and regulations of state departments or agencies shall
be allocated
to the
budgets of those departments or agencies.
(b)
The state treasurer shall in July of each year distribute to cities and towns
the
reimbursements
for state mandated costs in accordance with the report submitted by the
department
of administration revenue to the state budget office.
45-13-14. Adjustments
to tax levy, assessed value, and full value when computing
state
aid. – (a) Whenever the director of administration revenue
computes the relative wealth of
municipalities
for the purpose of distributing state aid in accordance with title 16 and the
provisions
of § 45-13-12, he or she shall base it on the full value of all property
except:
(1)
That exempted from taxation by acts of the general assembly and reimbursed
under §
45-13-5.1
of the general laws, which shall have its value calculated as if the payment in
lieu of
tax
revenues received pursuant to § 45-13-5.1, has resulted from a tax levy;
(2)
That whose tax levy or assessed value is based on a tax treaty agreement
authorized
by a
special public law or by reason of agreements between a municipality and the
economic
development
corporation in accordance with § 42-64-20 prior to May 15, 2005, which shall
not
have its
value included;
(3)
That whose tax levy or assessed value is based on tax treaty agreements or tax
stabilization
agreements in force prior to May 15, 2005, which shall not have its value
included;
(4)
That which is subject to a payment in lieu of tax agreement in force prior to
May 15,
2005;
(5)
Any other property exempt from taxation under state law; or
(6)
Any property subject to chapter 27 of title 44, taxation of Farm, Forest, and
Open
Space
Land.
(b)
The tax levy of each municipality and fire district shall be adjusted for any
real estate
and
personal property exempt from taxation by act of the general assembly by the
amount of
payment
in lieu of property tax revenue anticipated to be received pursuant to §
45-13-5.1 relating
to
property tax from certain exempt private and state properties, and for any
property subject to
any
payment in lieu of tax agreements, any tax treaty agreements or tax
stabilization agreements
in force
after May 15, 2005, by the amount of the payment in lieu of taxes pursuant to
such
agreements.
(c)
Fire district tax levies within a city or town shall be included as part of the
total levy
attributable
to that city or town.
(d)
The changes as required by subsections (a) through (c) of this section shall be
incorporated
into the computation of entitlements effective for distribution in fiscal year
2007-
2008 and
thereafter.
SECTION
60. This act shall take effect upon passage.
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LC01749/2
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