Rhode Island General Laws 45-13-2. “Tax levy” defined
For the purposes of this chapter, “tax levy” means the total amount of taxes annually certified by the assessors of taxes of the cities and towns, as shown on the annual reports certified by the assessors to the director of revenue; provided, that whenever a city or town, incidental to changing its fiscal year, orders a tax levy to pay its expenses for a fiscal period other than twelve (12) months, “tax levy” means the tax levy of the city or town of the calendar year preceding the calendar year in which the change of fiscal year takes place.
History of Section.
P.L. 1947, ch. 1887, art. 9, part 2, § 1; P.L. 1951, ch. 2751, § 1; G.L. 1956, § 45-13-2; P.L. 1965, ch. 68, § 4; P.L. 1988, ch. 84, § 102; P.L. 2008, ch. 98, § 59; P.L. 2008, ch. 145, § 59.
Terms Used In Rhode Island General Laws 45-13-2
- 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.
- 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