(a)  Notwithstanding any limitation, condition or any other provision to the contrary contained within § 44-5-11.8, the town of West Warwick may adopt the following separate and distinct tax classification tax-rates for each of the following classification:

Terms Used In Rhode Island General Laws 44-5-11.9

  • Personal property: All property that is not real property.
  • real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10
  • 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

(b)  Classes of Property:

(1)  Single-family homes, condominiums, residential real estate consisting of no more than two (2) dwelling units (one of which is owner occupied), land classified as open space, and dwellings on leased land including mobile homes;

(2)  Residential real estate containing between two (2), three (3), four (4), and five (5) dwelling units, except for two (2) dwelling units, one of which is owner occupied;

(3)  Residential real estate containing six (6) or more dwelling units, and properties containing partial commercial or business uses with six (6) or more dwelling units;

(4)  Commercial and industrial real estate, and residential properties containing partial commercial or business uses, with five (5) or less dwelling units; and

(5)  Two (2) separate and distinct tax classification tax-rates for personal property described as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.

History of Section.
P.L. 2001, ch. 90, § 1; P.L. 2004, ch. 18, § 1; P.L. 2010, ch. 239, § 38.