A city, town, or fire district that is subject to the jurisdiction of a fiscal overseer or a budget commission, may not levy property taxes or motor vehicle excise taxes without prior approval of the division of municipal finance. Before the city, town, or fire district that is subject to the jurisdiction of a fiscal overseer or a budget commission, shall send out tax bills, the city, town, or fire district shall submit to the division of municipal finance a copy of its adopted municipal or fire district budget and such supporting revenue and expenditure information as the division of municipal finance shall prescribe for the succeeding fiscal year. The adopted municipal or fire district budget, and such supporting revenue and expenditure information as the division of municipal finance may prescribe, shall be submitted to the division of municipal finance no later than ten (10) days after the adoption of the budget. The division of municipal finance shall ascertain whether the budget for that fiscal year contains reasonable revenues from taxation and other sources to meet the appropriations and other amounts required by law to be raised, and the division of municipal finance shall report its conclusion to the director of revenue. If the director of revenue determines that the municipal or fire district budget as presented does not contain reasonable revenues from taxation and other sources to meet appropriations and other amounts required by law to be raised, the director of revenue shall certify this determination in writing and provide notice of the determination with a copy of the certificate to the auditor general, the governor, and the chairpersons of the house and senate finance committees; and notify the city, town, or fire district that its tax levy has not been approved and that the city, town, or fire district is not authorized to mail or otherwise transmit tax bills to city or town taxpayers. If the director of revenue has made the foregoing determination, the city, town, or fire district shall prepare a revised budget for review and approval by the director of revenue.

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Terms Used In Rhode Island General Laws 45-9-4

  • Budget commission: means the budget and review commission established under § 45-9-5 and § 45-9-6. See Rhode Island General Laws 45-9-2
  • Director of revenue: means the director of the department of revenue. See Rhode Island General Laws 45-9-2
  • Division of municipal finance: means the division of municipal finance in the department of revenue or any successor department or agency. See Rhode Island General Laws 45-9-2
  • Fire district budget: means the fiscal-year operating budget of the fire district. See Rhode Island General Laws 45-9-2
  • Fiscal overseer: means the financial overseer appointed under § 45-9-3. See Rhode Island General Laws 45-9-2
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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

The city, town, or fire district shall submit the reports required by §?45-12-22.2 to the director of revenue, the division of municipal finance, the auditor general, the governor, and the chairpersons of the house and senate finance committees.

The director of revenue may waive any reporting or filing requirements contained in this section.

History of Section.
P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.