Chapter 206

2013 -- H 6103 AS AMENDED

Enacted 07/11/13

 

A N A C T

RELATING TO TAXATION

          

     Introduced By: Representatives Baldelli-Hunt, Casey, and Phillips

     Date Introduced: May 09, 2013

   

It is enacted by the General Assembly as follows:

 

     SECTION 1. Chapter 44-5 of the General Laws entitled “Levy and Assessment of Local

Taxes" is hereby amended by adding thereto the following section:

 

     44-5-74.4. Woonsocket - Supplemental Tax. -- (a) In order to execute a five (5) year

financial plan for the city of Woonsocket, and notwithstanding any provision of law, general or

special to the contrary, including, without limitation, sections 44-5-74.1 and 44-5-74.2 of the

general laws, or any provisions of the home rule charter of the city of Woonsocket, any municipal

ordinance or existing judicial decision, the city of Woonsocket is authorized to levy a

supplemental tax as herein specified on some of the ratable property of the city, including motor

vehicles and trailers, for the city’s fiscal year 2012-2013 in such sum, not to exceed two million,

five hundred thousand dollars ($2,500,000), as shall be set by action of the Woonsocket budget

commission or any individual or body authorized by law to take such action.

     (b) The supplemental tax with respect to motor vehicles and trailers shall not be subject

to the provisions of subdivision 44-34.1-1(c)(4) freezing excise tax rates at a level identical to the

rate in effect for fiscal year 1998 or a lesser rate. For the city’s fiscal year 2013-2014 and

thereafter, the excise tax rate for motor vehicles and trailers shall not exceed the city’s excise tax

rate in effect for fiscal year 1998. The supplemental tax shall become part of the certified tax

levy for the city’s fiscal year 2012-2013 for purposes of calculating the maximum property tax

levy according to section 44-5-2 of the general laws for the city’s fiscal year 2013-2014, and shall

also not be subject to the maximum levy limitations of section 44-5-2 of the general laws for the

city’s fiscal year 2012-2013. Such supplemental tax shall be imposed by increasing the levy on

motor vehicles and trailers by up to eighteen and seven tenths percent (18.7%) and by increasing

the levy on occupied residential real estate, including residential properties with eleven (11) units

or more, but excluding owner occupied single family dwellings and owner occupied

condominiums, by up to four and eight tenths percent (4.8%) for the city’s fiscal year 2012-2013

only. Within seven (7) days succeeding the certification, the assessor shall cause to be published

in a newspaper of general circulation within the city of Woonsocket, the rate of tax and the

percentage of fair market value employed in assessing the supplemental tax.

     (c) Said supplemental tax shall be paid in one installment on a date as shall be set by the

action of the Woonsocket budget commission or any individual or body authorized by law to take

such action, and shall carry interest commencing on August 31, 2013 as the Woonsocket budget

commission or any individual or body authorized by law to take such action shall prescribe. Such

supplemental tax shall be contingent upon the city of Woonsocket's realization of a total amount

of no less than three million seven hundred fifty thousand dollars ($3,750,000) in savings

resulting from municipal enactment or concessions from collective bargaining agreements with

applicable Woonsocket unions and retirees. No tax sale shall be conducted by the city prior to

June 15, 2014 for non­payment of the supplemental tax. In all other respects, the provisions of

chapters 44-5, 44-7, 44-8, 44-9 and 44-34 of the general laws shall be applicable to the

assessment, levy and collection of said supplemental tax.

 

     SECTION 2. This act shall take effect upon passage.

     

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LC02555

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