2023 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-5 - Levy and Assessment of Local Taxes
Section 44-5-2.3. - Scituate — Maximum levy.
§ 44-5-2.3. Scituate — Maximum levy.
(a) Notwithstanding any other provisions of this chapter, in connection with the change of Scituate’s fiscal year from April 1 to June 30, the town may levy a tax for its extended fiscal year in excess of four percent (4.0%) in excess of the amount levied and certified by the town for the prior year, and such tax levy may cover a period of sixteen (16) months.
(b) “Extended fiscal year” means the period April 1, 2023, to June 30, 2024.
(c) Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided that, the town is authorized to permit taxes to be paid in five (5) equal installments.
History of Section.
P.L. 2022, ch. 225, § 3, effective June 30, 2022; P.L. 2022, ch. 312, § 3, effective July 5, 2022.
