Section 44-35-1. – Short title.

§ 44-35-1. Short title. This chapter may be cited as the “Property Tax and Fiscal Disclosure Law”. History of Section.P.L. 1979, ch. 298, § 1.

Section 44-35-10. – Balanced municipal budgets — Additional reporting requirements — Electronic reporting/municipal uniform chart of accounts.

§ 44-35-10. Balanced municipal budgets — Additional reporting requirements — Electronic reporting/municipal uniform chart of accounts. (a) The operating budgets for all cities and towns shall provide for total appropriations that do not exceed total estimated receipts, taking into account any general fund surplus or deficit estimated to be carried over from the current fiscal […]

Section 44-35-2. – Purpose.

§ 44-35-2. Purpose. The purpose of this chapter is to: (1) Establish a procedure under which towns and cities may levy property taxes; (2) Provide for full disclosure of the effect of rate and base changes on property tax revenues; (3) Establish a procedure for public hearings on proposed budgets; (4) Require municipalities to adopt […]

Section 44-35-3. – Definitions.

§ 44-35-3. Definitions. (a) “Adjusted current property tax rate” means the estimated property tax rate that would be necessary in the next fiscal year to raise the maximum levy authorized by § 44-5-2 of the general laws. (b) “Chief elected official” means the highest locally elected official in each town or city. (c) “Proposed property […]

Section 44-35-4. – Preparation of the “proposed property tax rate” and “adjusted current property tax rate”.

§ 44-35-4. Preparation of the “proposed property tax rate” and “adjusted current property tax rate”. The director of the department of revenue shall prepare and adopt by rule standards and procedures for town and cities to follow when preparing the “proposed property tax rate” and “adjusted current property tax rate.” The director has the authority […]

Section 44-35-5. – Full disclosure of property tax increases.

§ 44-35-5. Full disclosure of property tax increases. (a) In addition to existing town and city charter provisions and the general and public laws of the state of Rhode Island pertaining to public hearings regarding town and city budget adoptions, each town and city shall provide for a public hearing and for full property tax […]

Section 44-35-6. – Publication of property tax rates.

§ 44-35-6. Publication of property tax rates. At least ten (10) calendar days prior to the hearing for the purpose of adopting the town or city budget, the chief elected official in each town or city shall cause to be published a notice indicating the town’s or city’s intent to consider adopting a property tax […]

Section 44-35-7. – Publication of town and city budget summary.

§ 44-35-7. Publication of town and city budget summary. At least ten (10) calendar days prior to the financial town meeting or, for towns and cities without town meetings, the first hearing on the budget for the purpose of adopting the budget, the chief elected official in each town and city shall cause to be […]

Section 44-35-8. – Publication of proposal to amend town and city budget.

§ 44-35-8. Publication of proposal to amend town and city budget. At least ten (10) calendar days prior to formal action taken by a town or city to amend its adopted budget when the amendment would result in an accumulated increase in total property tax expenditures of five percent (5%), the chief elected official shall […]

Section 44-35-9. – Severability.

§ 44-35-9. Severability. The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of this chapter. History of Section.P.L. 1979, ch. 298, § 6.