Rhode Island General Laws 44-5-20.10. Johnston – Property tax classification authorized
The town of Johnston may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property as follows:
(1) Class one: all residential real estate that consists of not more than five (5) dwelling units;
(2) Class two: all commercial and industrial real estate and all residential real estate that consists of six (6) or more dwelling units;
(3) Class three: all ratable tangible personal property; and
(4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
History of Section.
P.L. 1994, ch. 49, § 1; P.L. 2019, ch. 25, § 1; P.L. 2019, ch. 26, § 1; P.L. 2022, ch. 91, § 1, effective June 17, 2022; P.L. 2022, ch. 92, § 1, effective June 17, 2022.
Terms Used In Rhode Island General Laws 44-5-20.10
- 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
- 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