Chapter 346

2008 -- S 3122

Enacted 07/08/08

A N A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Introduced By: Senator Daniel J. Issa

Date Introduced: June 17, 2008

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-3-34 of the General Laws in Chapter 44-3 entitled "Property

Subject to Taxation" is hereby amended to read as follows:

44-3-34. Central Falls -- Homeowner exemption. -- (a) The city council of the city of

Central Falls, may, by ordinance, provide that the property of each person who is a domiciled

resident of the city of Central Falls and which property is the principal residence of that person is

exempt from taxation as follows: single-family dwellings not to exceed forty-five thousand

dollars ($45,000) sixty thousand dollars ($60,000) of assessed valuation; two (2) family dwellings

not to exceed five thousand dollars ($5,000) of assessed valuation; three (3) through eight (8)

family dwellings and commercial units not to exceed three thousand dollars ($3,000) of assessed

valuation. The exemption is applied to residential property and includes property with up to a

total of eight (8) residential units and may include one commercial or professional use unit as part

of the total of eight (8) assessed units; provided, that the person entitled to the exemption has

presented to the city tax assessors, on or before the last day on which sworn statements may be

filed with the assessors for the year for which exemption is claimed. That person is entitled to the

exemption as long as his or her legal residence remains unchanged.

      (b) Each person upon application for exemption shall provide by means of a sworn

statement to the assessor clear and convincing evidence to establish his or her legal residence at

the property subject to the exemption.

      (c) In the event that the property subject to the exemption should be sold or otherwise

transferred during the year for which the exemption is claimed to a person who does not qualify

for the exemption, the exemption is deemed void and the seller or transferor is liable to the city

for reimbursement of any tax benefit received as a result of the exemption.

      (d) The city council of the city of Central Falls shall, by ordinance, establish rules and

regulations governing the acceptance of evidence of residence.

     SECTION 2. This act shall take effect upon passage.

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LC03146

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