Chapter 064

2013 -- S 0397

Enacted 06/03/13

 

A N A C T

RELATING TO TAXATION - PROPERTY SUBJECT TO TAXATION AND EXEMPTING FROM TAXATION THE REAL AND PERSONAL PROPERTY OF THE PRUDENCE ISLAND HISTORICAL AND PRESERVATION SOCIETY, PRUDENCE ISLAND, RHODE ISLAND

          

     Introduced By: Senator Christopher S. Ottiano

     Date Introduced: February 26, 2013

 

It is enacted by the General Assembly as follows:

 

     SECTION 1. Section 44-3-32.1 of the General Laws in Chapter 44-3 entitled "Property

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

 

     44-3-32.1. Portsmouth -- Tax exemption for farmland, forest land or open space

Portsmouth -- Tax exemption for farmland, forest land, open space or historic preservation

site. -- (a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation

any real property situated in the town classified and utilized as farmland, forest land, or open

space land, or historic preservation site pursuant to the provisions of chapter 27 of this title,

chapter 36 of title 45, or pursuant to a classification established by ordinance. The amount of the

exemption, and the rules and regulations regarding eligibility for the exemption and classification

as farmland, forest land, or open space land, or historic preservation site, shall be provided for by

ordinance, and the town council of the town of Portsmouth may, from time to time, by

amendment to the ordinance, make those changes in the amount of exemption granted, and the

rules and regulations regarding eligibility for the exemption and classification as farmland, forest

land, or open space land, or historic preservation site, as it deems necessary to promote the

purpose of this section.

      (b) The town council of the town of Portsmouth is authorized in the ordinance to provide

that any person who obtains an exemption pursuant to the ordinance to which the person is not

entitled, by the filing or making of any false statement, or the proffering of any document or other

writing known by the person to have been altered, forged, or to contain any false or untrue

information, is liable to the town of Portsmouth for an amount equal to double the amount of

reductions in taxes resulting from the exemption, which amount is recoverable by the town in a

civil action.

 

     SECTION 2. All real and personal property of the Prudence Island Historical And

Preservation Society known as the Prudence Island Historical Museum, Prudence Island, Rhode

Island, being designated as lot 81-11 of the tax assessor’s plats of the town of Portsmouth, as

presently constituted together with the building and improvements thereon shall be exempt from

local taxation so long as said property shall be used for nonprofit purposes.

 

     SECTION 3. This act shall take effect upon passage.

     

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LC01782

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