Rhode Island General Laws 44-5-22. Certification of tax roll
The tax levy shall be applied to the assessment roll and the resulting tax roll certified by the assessors to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance, not later than the next succeeding August 15. For assessment date December 31, 2016, all certified tax rolls submitted to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance shall be calculated in a manner that is consistent with any 2017 amendments to the motor vehicle excise tax laws not later than August 31, 2017. For assessment date December 31, 2016, in the event that a city, town, or fire district has certified tax rolls to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance prior to the enactment of any amendment to the motor vehicle excise tax laws in 2017, said city, town, or fire district shall submit to the city or town clerk, city or town treasurer or tax collector, as the case may be, and to the department of revenue division of municipal finance an amended certified tax roll the calculation of which is consistent with any amendments to the motor vehicle tax laws in 2017 not later than September 15, 2017. In the case of a fire district, the tax levy shall be applied to the assessment roll and the resulting tax roll certified by such fire district’s tax assessor, treasurer, or other appropriate fire district official to the town clerk, town treasurer, tax assessor or tax collector, as the case may be, and to the department of revenue, division of municipal finance, not later than thirty (30) business days prior to its annual meeting.
History of Section.
G.L. 1938, ch. 31, § 6½; P.L. 1949, ch. 2330, § 6; G.L. 1956, § 44-5-22; P.L. 1966, ch. 245, § 6; P.L. 1967, ch. 191, § 3; P.L. 2007, ch. 252, § 3; P.L. 2007, ch. 292, § 3; P.L. 2011, ch. 151, art. 12, § 16; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2017, ch. 302, art. 11, § 1.
Terms Used In Rhode Island General Laws 44-5-22
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Department: means the department of revenue. See Rhode Island General Laws 44-5-43
- town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9