§ 44-5.1-1. Purpose. (a) There are numerous vacant and abandoned properties throughout the cities and towns of Rhode Island. (b) The existence of vacant and abandoned properties within a city or town contributes to the deterioration of its viable real estate. (c) Vacant and abandoned properties sometimes place a greater demand on essential city or […]
§ 44-5.1-2. Definitions. The following words, terms, and phrases, when used in this chapter, have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning: (1) “Abutter” means a neighbor whose property touches the property in question. (2) “Actively marketed” means good faith efforts by […]
§ 44-5.1-3. Imposition of tax. (a) Providence. The city of Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1984, and every privilege year thereafter. The tax shall be in addition […]
§ 44-5.1-4. Rate of tax. The tax authorized by this chapter shall be measured by the assessed value of the real estate at the rate of ten dollars ($10.00) for each one hundred dollars ($100) of the assessed value of the real estate as most recently returned by the tax assessor of a city or […]
§ 44-5.1-5. Date on which taxes due. The tax imposed under authority of this chapter shall be due and payable in the same manner as other municipal taxes are due in a city or town. History of Section.P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.
§ 44-5.1-6. Appeals. (a) In any appeal from the imposition of the tax set forth in this chapter, the tax review board of a city or town shall find in favor of an appellant who shows that the property assessed: (1) Was actively marketed during the privilege year; or (2) Was occupied for substantial portions […]
§ 44-5.1-7. Severability. The provisions of this chapter are severable and if any provision, sentence, clause, section, or part of the chapter shall be held illegal, invalid, unconstitutional, or inapplicable to any person, circumstance, or time period, that illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, sentences, clauses, […]
