Chapter 091
2022 -- H 8099
Enacted 06/17/2022

A N   A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES -- TOWN OF JOHNSTON TAX CLASSIFICATION

Introduced By: Representatives Fellela, Costantino, Perez, and Cardillo

Date Introduced: April 06, 2022

It is enacted by the General Assembly as follows:
     SECTION 1. Section 44-5-20.10 of the General Laws in Chapter 44-5 entitled "Levy and
Assessment of Local Taxes" is hereby amended to read as follows:
     44-5-20.10. Johnston -- Property tax classification authorized.
     The town of Johnston may, by resolution or ordinance adopted by the town council, provide
for a system of classification of taxable property in conformity with the provisions of ยง 44-5-11.8.
as follows:
     (1) Class one: all residential real estate which that consists of not more than five (5)
dwelling units;
     (2) Class two: all commercial and industrial real estate and all residential real estate which
that consists of six (6) or more dwelling units;
     (3) Class three: all ratable tangible personal property; and
     (4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter
34 of this title.
     SECTION 2. This act shall take effect upon passage.
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LC005683
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