2013 Rhode Island General Laws
Title 45 - Towns and cities
Chapter 45-9 - Budget Commissions
Section 45-9-4 - Approval of tax levy.

§ 45-9-4 Approval of tax levy. – A city or town which is subject to the jurisdiction of a fiscal overseer, or a budget commission may not levy property taxes or motor vehicle excise taxes without prior approval of the division of municipal finance. Before the city or town which is subject to the jurisdiction of a fiscal overseer, or a budget commission shall send out tax bills, the city or town shall submit to the division of municipal finance a copy of its adopted municipal budget and such supporting revenue and expenditure information as the division of municipal finance shall prescribe for the succeeding fiscal year. The adopted municipal budget and such supporting revenue and expenditure information as the division of municipal finance may prescribe, shall be submitted to the division of municipal finance no later than ten (10) days after the adoption of the budget. The division of municipal finance shall ascertain whether the budget for that fiscal year contains reasonable revenues from taxation and other sources to meet the appropriations and other amounts required by law to be raised, and the division of municipal finance shall report its conclusion to the director of revenue. If the director of revenue determines that the municipal budget as presented does not contain reasonable revenues from taxation and other sources to meet appropriations and other amounts required by law to be raised, the director of revenue shall certify this determination in writing and provide notice of the determination with a copy of the certificate to the auditor general, the governor and the chairpersons of the house and senate finance committees; and notify the city or town that its tax levy has not been approved and that the city or town is not authorized to mail or otherwise transmit tax bills to city or town taxpayers. If the director of revenue has made the foregoing determination, the city or town shall prepare a revised budget for review and approval by the director of revenue.

The city or town shall submit the reports required by § 45-12-22.2 to the director of revenue, the division of municipal finance, the auditor general, the governor and the chairpersons of the house and senate finance committees.

The director of revenue may waive any reporting or filing requirements contained in this section.

History of Section.
(P.L. 2010, ch. 24, § 1; P.L. 2010, ch. 27, § 1.)