TITLE 3  REVENUE AND FINANCE

 

3.02                 Bonding of officials.

3.04                 Repealed.

3.06                 Fee schedule.

3.08                 Affordable housing fund.

3.20                 Finance department.

3.30                 Board of finance.

3.40                 Tax assessment and appeals.

3.50                 Tax abatements and exemptions.

3.55                 Taxation of commercial renewable energy systems.

3.60                 Exempting or stabilizing of taxes on qualifying commercial or manufacturing property.

3.70                 Tax collector.

3.80                 Repealed 7/25/17.

 

 

Chapter 3.02  BONDING OF OFFICIALS

 

3.02.010          Officials bonded.

 

3.02.010  Officials bonded.  The following town officials shall be bonded by a surety bond at the expense of the town in amounts not less than the following:

 

A.  Finance director. The finance director shall be bonded in the amount of $100,000 (one hundred thousand dollars).

 

B.  Deputy finance director.  The deputy finance director shall be bonded in the amount of $50,000 (fifty thousand dollars).

 

C.  Assistant finance director.  Assistant finance directors shall be bonded in the amount of $50,000 (fifty thousand dollars)

 

D.  Town clerk.  The town clerk shall be bonded in the amount of $10,000 (ten thousand dollars).

 

E.  Deputy town clerk.  The deputy town clerk shall be bonded in the amount of $10,000 (ten thousand dollars).                                      

 

F.  Tax collector.  The tax collector shall be bonded in the amount of $50,000 (fifty thousand dollars).

G.  Tax collection clerk.  The tax collection clerk shall be bonded in the amount of $50,000 (fifty thousand dollars).

 

H.  Town administrator.  The town administrator shall be bonded in the amount of $50,000 (fifty thousand dollars).

(Ord. dated 12-1-09; Ord. dated 9-15-15)

 

REFERENCES

Charter Art. 4 § 3, Art. 6 §§ 1.A, 1.D.

 

Chapter 3.06  SCHEDULE OF FEES

 

3.06.000          Fees established.

3.06.010          Alcoholic beverage licenses.

3.06.020          Automobile junkyards.

3.06.030          Billiard table or game room.

3.06.040          Building permit fees and related charges.

3.06.050          Closing-out sales.

3.06.060          Dog kennels.

3.06.070          Dog licenses.

3.06.080          Entertainment.

3.06.085          Feline permits.

3.06.090          Flea market vendors or dealers in second-hand articles.

3.06.100          Hawker’s, peddler’s, and door to door salesperson’s license.

3.06.110          Repealed.

3.06.120          Laundries.

3.06.130          Mobile homes – Temporary.

3.06.135          Private detective's license.

3.06.140          Refuse collection and hauling.

3.06.150          Holiday sales license.

3.06.160          Transfer station stickers.

3.06.170          Seasonal recreational facilities and other seasonal tourist accommodation facilities.

3.06.175          Sound permit.

3.06.180          Victualing license.

3.06.190          Zoning, planning, and land use fees.

 

3.06.000  Fees established.  The fee for the following licenses, permits, and documents shall be as follows. In the event any fee in this chapter is inconsistent with a fee found elsewhere in this Code, the fee in this Chapter shall control. In the event any fee in this Chapter is inconsistent with any fee established by state law, state law shall control.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.06.010  Alcoholic beverage licenses.

A.  The annual fee for alcoholic beverage licenses shall be as follows:

 

Type of License

Fee

Class A

$500

Class B Tavern

$800

Class B Victualer

$850

Class B Victualer Limited

$450

Class B extended hours

additional $200

Class C

$700

Class D

$600

Class D Limited

$300

Class E

$10

Class F

$15

Class F-1

$35

Class SE

$25

 

B.  The fee for all types of new Class A, Class B, Class C, and Class D licenses shall be prorated to the licensing year ending December 1.

 

C.  The administrative fee for renewal of a license shall be $25.

(Ord. dated 3-16-04, Ord. dated 11-1-04, Ord. dated 12-6-05, Ord. dated 1-21-20).

 

REFERENCES

R.I. Gen. Laws §§ 3-7-1, 3-7-7, 3-7-8, 3-7-11, 3-7-11.1, 3-7-13, 3-7-14, 3-7-14.1, 3-7-17.

 

3.06.020  Automobile junkyards.  The annual fee for a license to operate an automobile junkyard shall be $100.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 5-21-1, Code §§ 5.24.010, 5.24.040.

 

3.06.030  Billiard table or game room.  The annual fee for a license to maintain an establishment containing one or more pool tables or billiard tables, or to maintain a game room, shall be $25 for each billiard or pool table or for each machine or device in a game room.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 5-2-11; Code ch. 5.08.

 

3.06.040  Building permit fees and related charges.

A.  The fee for building, electrical, mechanical, and plumbing permits issued pursuant to the state building code shall be as follows:

 

Estimated value of work

Fee

$10,000 or less

$13 per $1,000 of value; minimum $50

$10,001 to $50,000

$130 plus $11 per $1,000 of value more than $10,000

$50,001 or more

$570 plus $9 per $1,000 of value more than $50,000

 

B.  Any surcharge required by state law, including but not limited to those required by R.I. Gen. Laws §§ 23-27.3-108.2(c)(1) and § 23-61-8, shall be collected in addition to the fee above.

 

C.  For any permit issued after work has commenced, a surcharge of $100 shall be added.

 

D.  The building official or his designee shall have the authority to determine the estimated value of work for the purpose of calculating the building permit fee. For basic residential construction, the value may be based on the following average costs:    

 

Single-family dwellings

$125 per sq. ft. first floor, $105 per sq. ft. second floor

Garages and barns

$60 per sq. ft.

Sheds, porches, and decks

$45 per sq. ft.

 

The average cost includes the cost of constructing the foundation. The building official also may consult the International Code Council building valuation data as adjusted for local conditions by the state building commissioner.

E.  The cost of the initial inspection and the cost of one reinspection of the same work are included in the building permit fee. A fee of $50 shall be charged for the second reinspection and subsequent reinspections of the same work. 

 

F.  The cost of issuance of a certificate of use and occupancy is included in the building permit fee.

 

G.  The fee for a demolition permit shall be calculated in the same manner a building permit fee is calculated.

 

H.  The fee for filing an application for a variance or exception or an appeal to the Richmond building code board of appeals shall be $75. The fee for filing an application for an appeal to the same board sitting as the housing board of review from a violation notice issued by the housing enforcement officer under the R.I. property maintenance code shall be $75. 

 

I.  Buildings owned by the town of Richmond, by a fire district established by legislative charter, or by a public water district shall be exempt from the payment of fees under the state building code except for fees and surcharges collected for, and paid to, the state. The town council may waive all or part of the municipal portion of any fee collected under the state building code if the town council determines, at its discretion, that the waiver would benefit the public.

(Ord. dated 3-16-04; Ord. dated 11-1-04; Ord. dated 12-6-05; Ord. dated 9-20-06; Ord. dated 1-15-08; Ord. dated 12-1-09; Ord. dated 10-17-17; Ord. dated 9-4-18; Ord. dated 6-1-21)

 

REFERENCES

R.I. Gen. Laws §§ 23-27.3-119, 23-61-8; R.I. Code of Regulations, Title 510, Part 21.

 

3.06.050  Closing-out sales.  Any business established at its current location for less than one year shall obtain a permit before conducting a “closing-out” or “going out of business” sale. The fee for a permit shall be $100, and the applicant shall post a $1,000 bond according to the requirements of R.I. Gen. Laws § 6-14-6.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 6-14-6.

 

3.06.060  Dog kennels.

A.  The annual fee for a permit to operate dog boarding kennel shall be $25.

 

B.  The annual fee for a permit to operate a dog breeding kennel shall be $25. All fees collected shall be allocated to animal control. 

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 4-13-10; Code ch. 5.60.

 

3.06.070  Dog licenses.  The annual fee for a dog license shall be $10, $2 of which shall be used to enforce laws pertaining to animals and $1 of which shall fund a low-cost spaying and neutering program.

(Ord. dated 3-16-04; Ord. dated 11-1-04; Ord. dated 12-6-05; Ord. dated 12-1-09, Ord. dated 1-21-20)

 

REFERENCES

R.I. Gen. Laws §§ 4-13-4(a), 4-13.1-9(d), 4-24-9(a); Code § 6.08.040.

 

3.06.080  Entertainment.  The fees for entertainment licenses shall be as follows:

A.  Outdoor entertainment.

            1.         Outdoor entertainment event – $50 per 24-hour period.

            2.         Outdoor entertainment establishment – $600 for one year, $300 for six months, or $100 for one month.

 

Every applicant for an outdoor entertainment license shall pay an administrative fee of $20.

 

B.  Indoor entertainment.

            1.         Indoor entertainment event – $50 per 24-hour period.

            2.         Indoor entertainment establishment – $1,000 per year or $250 per quarter or a portion

                        thereof.

(Ord. dated 3-16-04; Ord. dated 11-1-04; Ord. dated 12-6-05; Ord. dated 12-1-09; Ord. dated 3-19-13; Ord. dated 1-7-14; Ord. dated 9-2-14; Ord. dated 10-17-17)

 

REFERENCES

R.I. Gen. Laws § 5-22-12; Code ch. 5.44.

 

3.06.085  Feline permits. 

A.  The annual fee for an “intact” feline permit to keep an unaltered cat shall be $100 for each cat.

 

B.  The annual fee for a feline breeding permit shall be $100 for each cat.

(Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws §§ 4-24-3, 4-24-4; Code §§ 6.10.20, 6.10.30.

 

3.06.090  Flea markets vendors or dealers in second-hand articles.  The annual fee for a license to sell, purchase, barter, or deal in junk, old metals, and other second-hand articles (except shops selling books, pamphlets and periodicals; furniture, and used automobiles) shall be $100. A license for a foundryperson or other person receiving metals or second-hand articles for the purpose of melting the same or converting the same into castings shall be $5. Applicants for a new license to operate a shop or storehouse at a fixed location shall pay a $10 application fee. (Ord. dated 3-16-04; Ord. dated 11-1-04; Ord. dated 12-6-05; Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 5-21-1; Code § 5.24.010.

 

3.06.100  Hawker’s, peddler’s, and door to door salesperson’s license.

A.  The fee for a one-year hawker’s or peddler’s license shall be $25. The fee for a one-year door-to-door salesperson’s license shall be $100.  

 

B. The fee for a thirty-day hawker’s, peddler’s or door to door salesperson’s license shall be $25.

(Ord. dated 3-16-04; Ord. dated 12-6-05; Ord. dated 12-1-09; Ord. dated 8-23-11; Ord. dated 9-2-14)

 

REFERENCES

R.I. Gen. Laws § 5-11-18; Code ch. 5.20.

 

3.06.120  Laundries.  The annual fee for a permit to operate a public laundry shall be $10, prorated to the licensing year ending July 1.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 5-16-2; Code ch. 5.28.

 

3.06.130  Mobile homes – temporary.  The fee for a permit for a temporary mobile home shall be $25.

(Ord. dated 3-16-04; Ord. dated 12-6-05; Ord. dated 12-1-09, Ord. dated 1-21-20)

 

REFERENCES

Code § 15.02.020.

 

3.06.135  Private detective’s license. The annual fee for a private detective’s license shall be $150.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 5-5-9; Code § 5.64.040.

 

3.06.140  Refuse collection and hauling.  The annual fee for a license to collect and haul refuse shall be $150.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws § 23-18.9-1(b); Code ch. 5.56. 

 

3.06.150  Holiday sales license.  The annual fee for a license to make sales at retail on holidays shall be $25. Charitable, benevolent, educational, philanthropic, humane, patriotic, social service, civic, fraternal, police, fire, labor, or religious organizations that are not operated for profit shall be exempt from payment of the fee.

(Ord. dated 3-16-04; Ord. dated 11-1-04; Ord. dated 12-6-05; Ord. dated 12-1-09, Ord. dated 1-21-20)

 

REFERENCES

R.I. Gen. Laws § 5-23-2; Code ch. 5.52.

 

3.06.160  Transfer station stickers.  The fee for an annual transfer station sticker for a Hopkinton resident shall be $25.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

Title 23, chapter 18.9 of the general laws; Code ch. 8.16.

 

3.06.170  Seasonal recreational facilities and other seasonal tourist accommodation facilities. 

A.  The license fee for a new seasonal recreational facility or other tourist accommodation facility licensed shall be $200 and $9 for each unit, room, cabin, or site, plus $9 for each unit, room, cabin, or site that requires re-inspection.

(Ord. dated 3-16-04; Ord. dated 11-1-04; Ord. dated 12-6-05; Ord. dated 12-1-09; Ord. dated 3-6-14; Ord. dated 10-21-14)

 

B.  The fee for renewal of a license for a seasonal recreational facility or other tourist accommodation facility shall be $200 and $2 for each unit, room, cabin, or site, plus $2 for each unit, room, cabin, or site that requires re-inspection. The fee for a license renewal application submitted to the town clerk after the previous license has expired shall be the same as the application fee for a new facility license.

(Ord. dated 10-21-14)

           

C.  The fee for an amended license for a seasonal recreational facility or other tourist accommodation facility shall be $200 and $9 for each unit, room, cabin, or site being added to the facility, plus $9 for each unit, room, cabin, or site being added to the facility that requires re-inspection.

(Ord. dated 10-21-14)

 

D.  The town council shall review the fees in this section at its first regular meeting in January of 2020, and every five years thereafter. 

(Ord. dated 10-21-14)

 

REFERENCES

1962 R.I. pub. laws ch. 240; Code ch. 5.58.

 

3.06.175  Sound permit.  The application fee for a sound permit shall be $25. The applicant shall pay the cost of notice and advertising. The town council may waive the application fee for a civic or nonprofit organization.

(Ord. dated 12-3-13)

 

REFERENCES

Code § 8.14.080.

 

3.06.180  Victualing license.  The annual fee for a victualing license shall be $25. The fee for an “additional hours” license to operate between 2 a.m. and 6 a.m. shall be $75.

(Ord. dated 3-16-04; Ord. dated 11-1-04; Ord. dated 12-6-05; Ord. dated 12-1-09; Ord. dated 9-2-14)

 

REFERENCES

R.I. Gen. Laws § 5-24-1; Code ch. 5.50.

 

3.06.190  Zoning, planning, and other land use fees.

A.  Board of appeal.  The fee for an appeal to the zoning board of review, sitting as the board of appeal, from a decision of the planning board or the administrative officer shall be $300.

 

B.  Planning board approval.  The fees for review of plans submitted to the planning department and the planning board shall be those set forth in the land development and subdivision regulations.

 

C.  Sign permit.  The fee for a permit for a sign erected pursuant to chapter 18.24 of this Code shall be $10 plus $1 per square foot of sign area.

 

D.  Zoning board of review application.  The fee for an application to the zoning board of review for a variance, a special use permit, or an appeal of a decision or determination by the zoning enforcement officer shall be as follows:

            1.         For applications for property used for single-family or two-family uses, $300.

            2.         For application for property used for commercial, business, industrial, institutional, or multi-unit residential uses, $400.

 

A surcharge of  $100 shall be collected for each application to cover the administrative costs associated with the public hearing. The town council shall review the fees in this subsection at its first regular meeting in January of every year. 

 

E.  Zoning modification.  The fee for an application to the zoning enforcement officer for a modification shall be $150. If the modification is denied and the applicant seeks a variance, the applicant shall pay the fees and charges applicable to zoning board of review applications.

 

F.  Zoning certificate or determination. The fee for a zoning certificate or zoning determination issued by the zoning enforcement officer shall be $25. 

 

G.  Application for amendment to the zoning ordinance. The fee for an application to the town council for an amendment to the zoning ordinance shall be $500. Additional advertising and notice costs shall be borne by the applicant.

 

H.  Application for amendment to the comprehensive plan. The fee for an application to the planning board and the town council for amendment to the comprehensive community plan shall be $500. If the application is accompanied by an application to the town council for an amendment to the zoning ordinance, the combined fee for both applications shall be $800. Additional advertising and notice costs shall be borne by the applicant.

(Ord. dated 12-6-05; Ord. dated 12-1-09; Ord. dated 2-7-12, Ord. dated 1-21-20)

 

REFERENCES

R.I. Gen. Laws § 45-24-59.

 

 

Chapter 3.08  AFFORDABLE HOUSING FUND

 

3.08.010          Purpose.

3.08.020          Sources.

3.08.030          Restricted account.

3.08.040          Purposes for which funds may be used.

3.08.050          Town council to award money.

           

3.08.010  Purpose.  The purpose of this ordinance is to establish a restricted account to receive and hold funds that will be used to increase the town's supply of low and moderate income housing.

 

3.08.020  Sources.  The affordable housing fund may receive and hold funds from the following sources:

 

A.  Fees paid by developers in lieu of construction of inclusionary dwelling units, pursuant to title 18, chapter 18 of this Code, the town's inclusionary zoning ordinance.

 

B.  Fees paid pursuant to any other ordinance enacted to implement the housing element of the town's comprehensive community plan, including its affordable housing plan.

 

C.  Town appropriations.

 

D.  Contributions from other governmental entities, individuals, corporations, or charitable entities.

(Ord. dated 5-6-08; Ord. dated 12-1-09)

 

3.08.030  Restricted account.  The affordable housing fund shall be established as a restricted account that is administered by the treasurer.

(Ord. dated 5-6-08)

 

3.08.040  Purposes for which funds may be used.

A.  Money held in the affordable housing fund shall be used to effectuate the goals of the affordable housing plan by creating low or moderate income housing. Money in the fund may be used in the following ways:

1.     To pay for all or part of the cost of constructing low or moderate income housing.

2.     As municipal subsidies that help make housing affordable.

3.     To leverage funds from other sources in order to construct low or moderate income housing.

4.     To purchase land on which low or moderate income housing will be constructed.

5.     To purchase property for rehabilitation and conversion to low or moderate income housing.

6.     As loans for the construction or creation of low or moderate income housing.

 

B.  Fees in lieu of construction received from developers or builders shall be subject to the following restrictions:

1.     The money shall be used only for production of housing in Richmond for families with incomes of 80% or less of the area median income.

2.     Within two years of the date of deposit, the money shall be allocated for use or shall be transferred to the R.I. housing resources commission or R.I.Housing and Mortgage Finance Corporation for the production of low income housing in Richmond.

 

C.  All monetary awards from the affordable housing fund, regardless of the source of the funds, are subject to the following restrictions:

1.    For each dwelling unit, a restriction must be recorded in the Richmond land evidence records that guarantees affodability for at least 99 years from the date of initial occupancy.

2.    Each dwelling unit must be constructed or renovated in compliance with all applicable municipal, state, and national statutes, ordinances, and regulations.

(Ord. dated 9-7-21)

 

D. The affordable housing committee, or in the absence of such a committee the planning board, with the assistance of the planning department, shall promulgate regulations that govern how recommendations for awards of money from the fund shall be made, including the procedure for soliciting recipients and the criteria for ranking applications. The regulations shall be included in the housing element of the Comprehensive Community Plan.

(Ord. dated 5-6-08; 11-3-15; Ord. dated 9-7-21)

 

3.08.050  Town council to award money.  The town council shall award money from the fund after the town council has received a recommendation from the affordable housing committee and after a public hearing. The public hearing shall be advertised in the manner provided in section 1.01.030 of this Code. 

(Ord. dated 5-6-08)

 

REFERENCES

Title 45, chapter 53 of the general laws.

 

 

Chapter 3.20  FINANCE DEPARTMENT

 

3.20.010          Organization.

3.20.020          Finance director – deputy.

                       

3.20.010  Organization.  There shall be a finance department headed by a finance director appointed by the town council. The department shall supervise and administer the town’s finances.

(Ord. dated 12-1-09)

 

3.20.020  Finance director – deputy.  The finance director shall be responsible for accounting, budget administration, control and disbursement of expenditures, investment of town money, and any other related responsibilities required by the home rule charter, the ordinances of the town, and the laws of the State of Rhode Island, including but not limited to the duties of treasurer under the provisions of the general laws.  A deputy finance director shall be appointed who shall have the authority to exercise the powers of the finance director in his or her absence.

(Ord. dated 12-1-09)

 

REFERENCES

Charter Art. 6 § 1 A; Code § 3.02.010.

 

Chapter 3.30  BOARD OF FINANCE

 

3.30.010          Purpose.

3.30.020          Membership and organization.

3.30.035          Requests for funds.

3.30.045          Consideration of requests for funds.

3.30.055          Preparation of proposed budget.

 

3.30.010  Purpose.

There shall be a board of finance to assist the town council and the town administrator in the preparation of a proposed annual town budget, including a proposed capital improvement budget, for the approval of voters at the financial town meeting.

(Ord. dated 2-15-94 (part); Ord. dated 12-6-05; Ord. dated 9-16-08; Ord. dated 12-1-09)

 

3.30.020  Membership and organization.

A.  The board of finance shall consist of five members appointed by the town council for staggered terms of five years beginning on December 1.  Appointed members shall be qualified voters of the town who are neither elected town officials nor paid town employees. The town administrator and the finance director shall be ex officio non-voting members.

 

B.  Upon enactment of this amendment, all terms shall expire on November 30, 2009. Thereafter, one member shall be appointed to a term beginning December 1, 2009 and ending November 30, 2010; one member shall be appointed to a term beginning December 1, 2009 and ending November 30, 2011; one member shall be appointed to a term beginning December 1, 2009 and ending November 30, 2012; one member shall be appointed to a term beginning December 1, 2009 and ending November 30, 2013; and one member shall be appointed to a term beginning December 1, 2009 and ending November 30, 2014. Thereafter, all members shall be appointed to five-year terms. Each member shall serve until his or her successor is appointed. If a seat becomes vacant, the town council shall fill the seat for the unexpired portion of the term. The town council shall have the authority to remove any member for good and sufficient cause after a public hearing.

 

C.  In December of 2009, and thereafter in December of every even-numbered year, the board shall elect from among its members a chair, a vice chair, and a clerk who shall hold office until their successors are elected.

 

D.  The board may adopt procedural regulations for its organization and for the consideration of requests for funding.

(Ord. dated 2-15-94(part), Ord. dated 12-6-05; Ord. dated 9-16-08; Ord. dated 12-1-09)

 

3.30.035  Requests for funds.

A.  On or before the last business day in November, any community organization seeking a grant from the town shall submit to the finance director a request for funding on a form provided by the town clerk's office for that purpose. Copies of the following documents shall be submitted with each application: the organization's budget for the current fiscal year and projected budget for the next fiscal year, and the annual report filed with the secretary of state for the current year. Organizations requesting more than $5,000 (five thousand dollars) also shall submit actual expenditures for the most recently-completed fiscal year. The board shall have the authority to require additional documents or information.

 

B.  On or before the last business day in November, each town department, agency, board, commission or committee shall prepare and submit to the finance director a detailed estimate of the funds required for the next fiscal year on a form provided for that purpose. Each estimate shall be accompanied by a written explanation of any change in the amount appropriated for the current fiscal year.

 

3.30.045  Consideration of requests for funds. 

A.  No later than the last business day in December of each year, the town administrator shall prepare a draft preliminary budget for the next fiscal year and shall submit that budget to the board of finance for its consideration.

 

B.  The board of finance shall receive from the town administrator the budget requests from town departments, offices, and agencies and funding requests from nonprofit community service organizations, shall conduct public meetings at which officials and employees of the town and members of the public shall be provided an opportunity to make recommendations for the adjustment of proposed expenditures, shall prepare a revised draft budget.

(Ord. dated 2-15-94 (part), Ord. dated 12-6-05; Ord. dated 9-16-08)

 

3.30.055  Preparation of proposed budget.   

A.  On or before March 15, the board shall submit to the town administrator a revised draft budget for the next fiscal year. The budget shall show, in detail, all anticipated revenues and all proposed expenditures, and shall include whatever explanations the board believes will assist the town administrator in its review of the proposed budget.

 

B.  The town administrator shall prepare a final version of the proposed budget, taking into consideration the recommendations of the board of finance, and shall submit the proposed budget to the town council no later than the last business day of March. 

 

C.  The town council shall conduct a public hearing on the budget. Notice shall be provided for the public hearing in the same manner as that required for the adoption of ordinances. After considering the information submitted at the public hearing, the town council shall approve a budget to submit to the financial town meeting.

(Ord. dated 2-15-94 (part); Ord. dated 12-6-05; Ord. dated 9-16-08; Ord. dated 12-01-09)

 

REFERENCES

Charter Art. 6 § 2.

 

 

Chapter 3.40  TAX ASSESSMENT AND APPEALS

 

3.40.010          Tax Assessor

3.40.020          Authority to adjust tax exemption.

3.40.030          Assessment of new construction.

3.40.040          Reduction in assessed value of real estate.

3.40.050          Board of tax assessment review

 

3.40.010  Tax Assessor.  The town council shall appoint a tax assessor who shall have a bachelor's degree and at least five years of experience in the field of administration or real estate appraisal. The tax assessor shall carry out all of the duties and responsibilities delegated to municipal tax assessors by title 44 of the general laws.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.40.020  Authority to adjust tax exemption.  The tax assessor is authorized to adjust the tax exemption for all persons who are entitled to an exemption pursuant to title 44, chapter 3 of the general laws, in any year that the town has a real property reevaluation, pursuant to R.I. Gen. Laws §44-3-24. The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.40.030  Assessment of new construction.

A.  New construction completed after any assessment date shall be liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is earlier. Lots created after any assessment date shall be liable for the payment of municipal taxes from the date of recording. The tax shall be prorated for the assessment year in which the new construction is completed or the new lot is recorded. The prorated tax shall be computed on the basis of the rate of tax applicable to such property, including the applicable rate of tax in any tax district in which such property is subject to tax following completion of such new construction, on the date the property becomes liable for such prorated tax in accordance with this section.

 

B.  Within ten days after issuing a certificate of use and occupancy for new construction, the building official issuing the certificate shall notify the tax assessor, in writing, of the issuance of the certificate of occupancy. Within ten days of the day a new lot is recorded in the land evidence records, the town clerk shall notify the tax assessor, in writing, of the recording.

 

C.  Not later than ninety days after receipt of notice from the building official that the certificate of use and occupancy has been issued, from a determination by the tax assessor that the new construction is being used for the purpose for which it was constructed, or from receipt of notice of a newly recorded lot, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. He or she shall prorate such amount from the date of issuance of the certificate of occupancy or the date on which such new construction was first used for the purpose for which same was constructed, or the date the lot was recorded, as the case may be, to the assessment date immediately following, and shall add said increment, as so prorated, to the tax roll for the immediately preceding assessment date, and shall within five days notify the record owner, as appearing on the tax roll, and the tax collector of  the additional assessment.

 

D.  Any person aggrieved by the action of the tax assessor  may appeal the determination of the tax assessor to the board of tax assessment review within sixty days from the date of notification of the additional assessment, or to Superior Court as provided in title 44 of the general laws.

 

E.  Upon receipt of such notice from the tax assessor, the tax collector shall, if such notice is received after the normal billing date, within ten days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax shall be due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, however, that the tax shall be due and payable, in an initial or single installment, not sooner than thirty days after the date such bill is mailed or handed to the owner, and in any remaining  regular installments, as the same are due and payable, and the several installments of a tax so due and payable shall be equal.

 

F.  Nothing herein shall be deemed to authorize the collection of taxes twice with respect to the land upon which the new construction is located.

(Ord. dated 8-18-92 (part); Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.40.040  Reduction in assessed value of real estate.

A.  Whenever, after the expiration of ninety days after damage to a building, the building remains so damaged as to require reconstruction of seventy-five percent or more before it may be used for any purpose related to its use prior to such damage and, following which, the owner provides for the demolition of seventy-five percent or more of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on such parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date such demolition, removal and grading are completed, to the satisfaction of the building official and tax assessor, and such assessment shall reflect the assessed value of the parcel, excluding the assessment value of the damaged and demolished building. The adjusted assessment shall be applicable with respect to the parcel from the date demolition, removal and grading are completed, as determined by the building official, until the thirty-first day of December next succeeding, and the amount of property tax payable, with respect to such parcel for the assessment year in which demolition, removal and grading are completed, shall be adjusted accordingly in such manner as determined by the tax assessor.

 

B.  The town council is authorized to suspend this tax abatement provision for any year in which so many buildings within the town of Richmond are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.

(Ord. dated 8-18-92 (part); Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.40.050  Board of tax assessment review. 

A. There shall be a board of tax assessment review consisting of three qualified voters of the town appointed by the town council to staggered three-year terms.

           

B.  The terms of the current elected board members shall expire on December 31, 2009. The town council shall appoint three members to serve staggered terms that begin on January 1, 2010, as follows: One member shall be appointed to a one year term, one member shall be appointed to a two-year term, and one member shall be appointed to a three-year term. Thereafter, each appointment shall be for a three-year term. 

 

C.  Members shall serve until their successors are appointed. If a seat becomes vacant, the town council shall appoint a member to serve the remainder of the unexpired term. 

 

D.  The board shall have the following powers:

1.   To review, on complaint of property owners, the amounts of assessed valuation as determined by the tax assessor and to order a correction where appropriate;

2.   To establish a procedure designed to ensure prompt and equitable determination of applications for the review or correction of assessed valuations;

3.   To adopt rules and regulations relating to assessment review and the procedure for presenting, considering, and disposing of complaints;

4.   To administer oaths, to take testimony, and to hold hearings, but the procedure before the board shall be informal and of a nature calculated to effect justice as simply as possible.

 

E.  A majority of the members of the board shall constitute a quorum. The board shall choose a chair from among its members.

 

F.  Appeals of assessments shall be made to the tax assessor, to the board, and to the Superior Court in accordance with title 44, chapter 5 of the general laws, as amended.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

Charter Art. 6 §§ 1 B, 1 C; title 44 of the general laws.

 

 

Chapter 3.50  TAX ABATEMENTS AND EXEMPTIONS

 

3.50.010          Tax exemption for older and disabled property owners.

3.50.020          Tax exemption for the visually impaired.

3.50.030          Tax exemption on vehicles adapted for the disabled.

3.50.040          Tax exemption for veterans.

3.50.050          Tax exemption for totally disabled war veterans.

3.50.060          Tax exemption for prisoners of war.

3.50.070          Farm property tax exemption.

3.50.080          Repealed 5-2-17

                                   

3.50.010  Tax exemption for older and disabled property owners.

A. When used in this Chapter, the following words shall have the following meaning:

1.   Income means the total funds received from any source by the property owner and all other persons living in the household during the calendar year ending on the date of the assessment for which the exemption is claimed. The funds may be taxable or nontaxable and may be from any source, including but not limited to wages, salary, and tips; business income; farm income; dividends, interest, and realized capital gains; pensions, annuities, and retirement benefits; social security benefits; disability benefits; unemployment benefits, temporary disability insurance benefits or workers’ compensation benefits; estate or trust income; cash public assistance payments; alimony and child support; monetary gifts; and military income and cash benefits. Rental income shall be considered income except as provided in subsection B.5.

2.   Resident means a person whose legal domicile is in Richmond. A legal domicile is the permanent home to which, upon temporary absence, a person intends to return. A person can have more than one residence but only one legal domicile. A temporary or seasonal residence is not a legal domicile.  

3.   Totally disabled means a person has been determined by the social security administration to be one hundred percent disabled and is eligible for disability benefits under the federal social security act. 

(Ord. dated 12-21-87 (part)); Ord. dated 11-4-96 (part); Ord. dated 4-5-05 (part), Ord. dated 12-6-05; Ord. dated 6-3-08; Ord. dated 12-1-09; Ord. dated 3-5-13)

 

B.  The tax assessor is authorized to grant a property tax exemption to every resident who is sixty-five years of age or older, or who is younger than sixty-five years of age but totally disabled, and who satisfies all of the following eligibility requirements:

1.   The applicant must have been a resident of Richmond for at least three years before the year for which the exemption is claimed, and the applicant must have owned and occupied a home in Richmond for at least three years before the year for which the exemption is claimed. The applicant need not have owned and occupied the same home for the entire three years.       

2.   Only one exemption per household shall be granted, even if more than one person in the household is eligible.

3.   If the property owner resides in a mobile or other home located on a permanent foundation on leased land, the property owner shall receive half of the tax exemption for which he or she otherwise would be eligible.

4.   The exemption shall apply to any owner-occupied dwelling unit, including but not limited to single-family houses, condominium apartments and cooperative apartments. If the dwelling unit occupies only part of a building, the exemption shall be in proportion to the area devoted to the dwelling unit. A dwelling unit also used for a commercial purpose or a dwelling unit from which a professional person conducts his or her profession shall not be eligible for an exemption.

5.   The owner of a two-family house is entitled to an exemption in proportion to the area the owner occupies, and the rental income from the second dwelling unit shall not be considered as income for eligibility purposes.

(Ord. dated 3-5-13)

 

C.  To receive an exemption, a property owner must apply to the tax assessor on a form provided by the tax assessor no later than April 15 for exemption from taxes assessed as of the previous December 31. The tax assessor shall have the authority to request any information he or she believes is necessary to determine the eligibility of an applicant for a tax exemption, including the authority to require the applicant to submit a 4506-T or 4506T-EZ form to the internal revenue service requesting income tax return information and designating the tax assessor as the third-party recipient. The burden shall be on the applicant to establish eligibility to the satisfaction of the tax assessor, and the tax assessor shall have the authority to deny an application if the applicant has not submitted sufficient proof of eligibility. If a tax exemption is granted based on information that is later determined to be false, or if the applicant has become eligible through a fraudulent transfer of property, the tax assessor shall record a lien on the property in the land evidence records for taxes that should have been paid, and the lien shall remain in effect until the taxes are paid in full.

(Ord. dated 12-21-87 (part); Ord. dated 4-5-05 (part); Ord. dated 12-6-05; Ord. dated 6-3-08; Ord. dated 12-1-09; Ord. dated 3-5-13)

 

D.  The amount of the tax exemption shall be:                  

For single taxpayers having an annual income from all sources of:

For single taxpayers having an annual income from all sources of:

$30,789 or less, an exemption of $172,260 or 60% of assessed value, whichever is greater;

$35,449 or less, an exemption of $157,905 or 55% of assessed value, whichever is greater;

$36,729 or less, an exemption of $143,550 or 50% of assessed value, whichever is greater;

$40,071 or less, an exemption of $129,195 or 45% of assessed value, whichever is greater;

$43,407 or less, an exemption of $114,840 or 40% of assessed value, whichever is greater;

$46,749 or less, an exemption of $100,485 or 35% of assessed value, whichever is greater;

$50,925 or less, an exemption of $86,130 or 30% of assessed value, whichever is greater;

$55,100 or less, an exemption of $71,775 or 25% of assessed value, whichever is greater; and

$60,087 or less, an exemption of $57,420 or 20% of assessed value, whichever is greater.

For co-tenants, joint tenants and tenants by the entirety having a total annual income from all sources of:

$37,788 or less, an exemption of $172,260 or 60% of assessed value, whichever is greater;

$40,071 or less, an exemption of $157,905 or 55% of assessed value, whichever is greater;

$43,407 or less, an exemption of $143,550 or 50% of assessed value, whichever is greater;

$46,749 or less, an exemption of $129,195 or 45% of assessed value, whichever is greater;

$50,925 or less, an exemption of $114,840 or 40% of assessed value, whichever is greater;

$55,100 or less, an exemption of $100,485 or 35% of assessed value, whichever is greater;

$61,773 or less, an exemption of $86,130 or 30% of assessed value, whichever is greater;

$66,784 or less, an exemption of $71,775 or 25% of assessed value, whichever is greater; and

$73,461 or less, an exemption of $57,420 or 20% of assessed value, whichever is greater.

(Ord. dated 5-75, § 1; Ord. dated 11-1-76, § 1; Ord. dated 12-21-87 (part); Ord. dated 3-20-90; Ord. dated 11-4-96 (part); Ord. dated 4-5-05 (part); Ord. dated 12-6-05; Ord. dated 5-16-06; Ord. dated 3-20-07; Ord. dated 5-6-08; Ord. dated 6-3-08; Ord. dated 12-1-09; Ord. dated 4-7-10; Ord. dated 5-17-11; Ord. dated 4-17-12; Ord. dated 3-5-13; Ord. dated 3-18-14; Ord. dated 2-3-15; Ord. dated 2-29-16; Ord. dated 4-4-17; Ord. dated 3-6-18; Ord. dated 3-5-19; Ord. dated 3-17-20; Ord. dated 5-4-21)

 

E.  Each exemption shall become effective upon the tax assessor’s certification of the tax roll for the tax year for which the exemption is claimed, and shall apply to the tax for that year. If the property owner becomes ineligible for the exemption after certification of the tax roll and before the taxes for the year are paid in full, the tax assessor shall have the authority to adjust the amount of the tax due on the property and issue a prorated bill. In December, the tax assessor shall mail an exemption application for the next year to each property owner currently receiving an exemption.  

(Ord. dated 12-21-87 (part); Ord. dated 4-5-05 (part); Ord. dated 12-6-05; Ord. dated 12-1-09; Ord. dated 3-5-13)

 

F.  Nothing in this section shall affect the authority of the tax assessor to exempt the taxes of indigent property owners pursuant to § 44-3-3(16) of the general laws.

(Ord. dated 12-21-87; Ord. dated 4-5-05 (part); Ord. dated 12-6-05; Ord. dated 12-1-09)

 

G.  No later than February 1 of each year, the tax assessor shall:

1.   Report to the town council the number of households claiming a property tax exemption on the basis of age or disability for the previous tax year, the total assessed value of the property exempted, the total amount of taxes exempted, and the median residential property tax assessment; and

2.   Recommend adjustment of the income levels in subsection C. based on cost of living adjustments to social security and supplementary security income benefits or any other factors the tax assessor determines to be appropriate.

(Ord. dated 4-17-12; Ord. dated 3-5-13)

 

3.50.020  Tax exemption for the visually impaired.

A.  The tax assessor is authorized to exempt from taxation up to a maximum of six thousand dollars ($6,000) of valuation, upon proper claim being made therefor, the real and personal property of any citizen or resident of the town who has permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance no greater than twenty degrees in the better eye.

(Ord. dated 6-17-89; Ord. dated 12-6-05; Ord. dated 12-1-09)

 

B.  The tax assessor is authorized to increase the amount of the exemption annually by the same percentage as the percentage increase in the total amount of town taxes levied, commencing with the 1990-1991 fiscal year.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.50.030  Tax exemption on vehicles adapted for the disabled.  

A.  The tax assessor is authorized to exempt from taxation up to fifty percent (50%) of the value of any motor vehicle that is necessary to transport a family member with a disability, or where the vehicle has been specially adapted to meet the specific needs of the person with the disability.

 

B.  This exemption shall apply to not more than one motor vehicle owned and registered for personal, noncommercial use.

 

C.  After the assessor has allowed an exemption under this section, no further evidence of the existence of the facts required by this section shall be required in any subsequent year.

(Ord. dated 8-17-93; Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.50.040  Tax exemption for veterans.  The tax assessor is authorized to exempt from taxation,  to the amount of two thousand dollars ($2,000) of valuation, upon proper claim being made therefor, the real and personal property of any citizen or resident of the town who is a veteran of the military or naval service of the Unites States of America, or the unmarried widow or widower of that person, pursuant to § 44-3-4(a) of the general laws.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.50.050  Tax exemption for totally disabled war veterans. 

A.  The tax assessor is authorized to exempt from taxation, up to a maximum of ten thousand dollars ($10,000) of valuation, upon proper claim being made therefor, the real and personal property of any citizen or resident of the town who is a veteran of the military or naval service of the United States of America and who shall be determined under applicable federal law by the veterans administration of the United States of America to be totally disabled through service connected disability.

(Ord. dated 2-1-88(part); Ord. dated 12-6-05; Ord. dated 12-1-09)

 

B.  The tax exemption provided in this chapter is in addition to the tax exemption for veterans provided in section 3.50.040. An individual who is eligible under this chapter shall be ineligible for the exemption granted to a totally disabled person in section 3.50.010.

(Ord. dated 2-1-88(part); Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.50.060  Tax exemption for prisoners of war.  

A.  The tax assessor is authorized to exempt from taxation, up to a maximum of fifteen thousand dollars ($15,000) of valuation, upon proper claim being made therefor, the real and personal property of any citizen or resident of the town who is a veteran of the military or naval service of the United States of America and who has been or shall be classified as, or determined to be, a prisoner of war by the veterans administration of the United States.

(Ord. dated 3-16-87; Ord. dated 12-6-05; Ord. dated 12-1-09)

 

B.  The tax exemption provided in this Chapter is in addition to the tax exemption for veterans provided in section 3.50.040.

(Ord. dated 12-6-05; Ord. dated 12-1-09)

 

3.50.070  Farm property tax exemption.

A.  Definitions.

1.   “Farm machinery” means all farm machinery, including motor vehicles with farm registration plates.

2.   “Farm real property” means all real estate, and buildings and improvements on the real estate, except those used for a personal residence, that are actually and exclusively used in farming by a qualified farmer.

3.   “Farm livestock and poultry” means livestock and poultry that are actually and exclusively used in farming, when owned and kept in this state by any qualified farmer or group of qualified farmers operating as a unit, a partnership, or corporation, a majority of the stock of which corporation is held by members of a family actively engaged in farm operations.

4.   “Qualified farmer” means an individual, partnership, or corporation that operates a farm and has filed a 1040F internal revenue form or similar document with the internal revenue service, has a State of Rhode Island farm tax number, and has earned at least ten thousand dollars ($10,000) gross income on farm products in each of the preceding three years, on property in Richmond defined as either farm, forest or open space land pursuant to title 44, chapter 27 of the general laws.

 

B.  The tax assessor is authorized to exempt from taxation, upon proper claim being made, all farm machinery, all farm livestock and poultry, and all farm real property of a qualified farmer.

Any taxpayer or owner who allows his or her real property to be used by a qualified farmer in a manner consistent with the use defined in this chapter shall be eligible for the exemption established by this chapter for the duration of the farm use. The tax assessor may require evidence of actual farm use, including but not limited to a lease, to substantiate eligibility for the exemption. The tax assessor shall prorate the exemption according to the duration of the farm use.

 

C.  Any sale of exempted farm real property, or a portion of exempted farm real property, shall incur, at the time of sale, a penalty equal to twice the total amount of taxes exempted, unless the buyer is a qualified farmer or unless the real property continues to be used by a qualified farmer in a manner consistent with the use defined in this chapter.

 

D.  An applicant for a farm property tax exemption under this chapter shall apply to the tax assessor using the form provided by the tax assessor.  Application for the exemption must be filed by April 15 for each year in which the exemption is sought.

 

E.  Any applicant who is delinquent to the town in the payment of real or personal property taxes shall not be eligible for the tax exemption provided in this chapter.

 

F.  Within thirty (30) days of the final submission of an application and all required supporting documentation, the tax assessor shall notify the applicant whether the exemption has been granted.

 

G.  Appeals of the determination of the tax assessor shall be made pursuant to the provisions of title 44, chapter 5 of the general laws.

 

H.  The tax assessor shall, by the date of submission of the yearly grand list, submit a tax impact statement to the town council, reporting a list of all property exempted pursuant to this chapter and the amount exempted.

 

I.  In August of 2006, and in August of every fifth year following, the town council shall review the cost of the farm property tax exemption and its effectiveness as a method of encouraging agricultural use of property.

(Ord. dated 4-3-01; Ord. dated 12-6-05; Ord. dated 12-1-09)

 

REFERENCES

R.I. Gen. Laws §§ 44-3-4, 44-3-12, 44-3-13; title 44, chapter 5 of the general laws; title 44, chapter 27 of the general laws; 1984 R.I. pub. laws ch. 86; 2005 R.I. pub. laws ch. 112.

 

 

Chapter 3.55  TAXATION OF COMMERCIAL RENEWABLE ENERGY SYSTEMS

 

3.55.010          Purpose.

3.55.020          Definitions.

3.55.030          Valuation.

3.55.040          Applicability.

                                               

3.55.010  Purpose.  The purpose of this ordinance is to enable the Town to assess and collect tangible property taxes on commercial renewable energy systems.

(Ord. dated 7-25-17)

 

3.55.020  Definitions.   

A.  A commercial renewable energy system is a facility that converts energy from a renewable  resource into electricity for sale to a utility.

  

B.  Renewable energy resources are direct solar radiation; wind; the movement or the latent heat of the ocean; the heat of the earth; small hydro facilities; biomass facilities using eligible biomass fuels and maintaining compliance with current air permits; and fuel cells using these renewable resources.

(Ord. dated 7-25-17)

 

3.55.030  Valuation.  The manufacturing equipment used in a commercial renewable energy system shall be taxed using the tangible tax valuation formula in the rules and regulations for commercial renewable energy systems tangible tax value promulgated by the R.I. department of administration office of energy resources, as amended.

(Ord. dated 7-25-17)

 

3.55.040  Applicability. 

A.  This ordinance does not apply to the renewable energy systems defined in R. I. Gen. Laws § 44-3-3(a)(22), (48) and (49).

 

B.  This ordinance does not apply to a renewable energy system taxed by another method if the system entered into an interconnection contract with an electric distribution company before January 1, 2017.

(Ord. dated 7-25-17)

 

REFERENCES:  R. I. Gen. Laws §§ 39-26-5, 44-3-3(a), 44-5-3(c).  

 

 

Chapter 3.60  EXEMPTING OR STABILIZING OF TAXES ON QUALIFYING COMMERCIAL OR MANUFACTURING PROPERTY

 

3.60.010          Purpose

3.60.020          Definitions

3.60.030          Authority

3.60.040          Application – Notice

3.60.050          Findings required

3.60.060          Effect of agreement

3.60.070          Extent of exemption or stabilization

3.60.080          Land development project approval.

3.60.090          Effective date of agreement

 

3.60.010  Purpose.  This chapter is adopted pursuant to the authority in R.I. Gen. Laws § 44-3-9.6 for the purpose of establishing requirements and procedures by which the town council may enter into agreements with property owners to exempt or stabilize taxes on real or personal property used for manufacturing or commercial purposes, in order to encourage economic development and to expand and maintain the physical plant in the town.

(Ord. dated 10-5-04)

 

3.60.020  Definitions. As used in this chapter, the following words or phrases shall have the following meaning:

 

A.  Commercial property means any structure or facility, or other real or personal property, used primarily for offices or commercial enterprises.

 

B.  Manufacturing property means any structure or facility, or other real or personal property, used in the process of working raw materials into wares suitable for use or that gives new shapes, new quality or new combinations to matter that already has gone through some artificial process by the use of machinery, tools, appliances, and other similar equipment, and any structure or facility used for distribution, warehousing, or storage of goods.

(Ord. dated 10-5-04)

 

3.60.030  Authority.  Upon application, and after advertisement and public hearing, the town council may enter into an agreement with the owner of commercial or manufacturing property located in the town, or proposed to be located in the town, to exempt from payment of municipal property tax, in whole or part, or to determine a stabilized amount of taxes on, commercial or manufacturing property for a period not to exceed ten (10) years, subject to the requirements of this Chapter.

(Ord. dated 10-5-04)

 

3.60.040  Application Notice.  Owners of commercial or manufacturing property eligible for tax exemption or stabilization under this Chapter shall file an application for tax relief with the town clerk, on a form provided for that purpose. The application shall be submitted to the town council at its next regularly scheduled town council meeting. Upon receipt of the application, the town council shall vote to advertise the application for public hearing. The advertisement shall appear in a newspaper of general circulation in the town at least ten (10) days before the date of the scheduled public hearing. The advertisement shall state that the application has been received, the name and address of the applicant, the date, time and location of the public hearing, and that a copy of the application may be reviewed at the town clerk's office during regular business hours.

(Ord. dated 10-5-04)

 

3.60.050  Findings required. The town council shall enter into an agreement to exempt property from taxation in whole or part, or to stabilize taxes on property, only if it finds that:

 

A.  Granting of the exemption or stabilization will inure to the benefit of the town by reason of:

1.   the willingness of the manufacturer or commercial concern to locate in the town; or

2.   the willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not reduce its work force in the town; or

3.   an improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state; and

 


B.  Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial concern or property owner to construct new or to replace, reconstruct, convert, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in an increase in the manufacturing or commercial property investment by the firm or property owner of not less than five million dollars ($5,000,000.) in tangible improvements, excluding the purchase price of any real property, and

 

C.  Granting the property tax exemption or stabilization does not give the business whose taxes are so exempted or stabilized an unfair advantage in relation to existing competing businesses in the town.

(Ord. dated 10-5-04; Ord. dated 12-1-09)

 

3.60.060  Effect of agreement.  Except as provided in section 3.60.070, property for which taxes have been exempted in whole or part or stabilized pursuant to this chapter shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purpose for which the exemption or stabilization was granted. Any agreement made under the provisions of this chapter shall be considered null and void, and of no further force and effect, if the property owner is delinquent in the payment of any property taxes, including but not limited to any quarterly installment tax payment, or if the property is no longer used solely for the manufacturing or commercial purpose for which the exemption or stabilization was granted.

(Ord. dated 10-5-04)

 

3.60.070  Extent of exemption or stabilization.  Notwithstanding any vote of, or findings by, the town council, the property shall be assessed for, and shall pay, that portion of the tax, if any, assessed by the town for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision thereof, to the extent assessed upon or apportioned to the town, and the interest thereon, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(Ord. dated 10-5-04)

 

3.60.080  Land development project approval.  If the construction or reconstruction of the applicant's property is subject to approval as a land development project, an application for relief under this chapter shall be submitted to the town council before an application for approval of the land development project is submitted to the planning board.

(Ord. dated 10-5-04)

 

3.60.090  Effective date of agreement.  An agreement for exemption or stabilization of taxes made pursuant to this Chapter shall take effect on the first day of the municipal fiscal year in which the exemption or stabilization is granted.

(Ord. dated 10-5-04)

 

REFERENCES  R.I. Gen. Laws § 44-3-9.6. 

 

 

Chapter 3.70  TAX COLLECTOR

 

3.70.010          Appointment – Duties.

3.70.020          Authority to waive interest on late payments.

           

3.70.010  Appointment – Duties.  The town council shall appoint a tax collector to collect and receive all taxes and other assessments due and payable to the town.

(Ord. dated 12-1-09)

 

3.70.020  Authority to waive interest on late payments.  

A.  The tax collector has the authority to waive interest on one overdue quarterly property tax payment and allow the remaining balance to be paid on a quarterly basis.

 

B.  A taxpayer requesting waiver of interest on one overdue quarterly property tax payment shall submit to the tax collector all of the following:

1.   A written request for waiver of interest signed by the taxpayer and dated.

2.   Proof that the property on which the quarterly payment was due has been the taxpayer’s residence for the five (5) years immediately preceding the date on which the late quarterly payment was due.

3.   Proof that the taxpayer has made timely property tax payments to the town for the five (5) years immediately preceding the date on which the late quarterly payment was due. The burden of proof shall be on the taxpayer.

 

C.  The tax collector shall approve the requested waiver if the tax collector receives the documents in subsection B above no more than two (2) years after the date on which the tax bill was issued, and if the interest waived does not exceed five hundred dollars ($500).

 

D.  The tax collector’s waiver of interest or determination that the taxpayer is not eligible to have the requested interest waived shall be in writing and shall be mailed to the taxpayer. A copy shall be delivered to the town council.

 

E.   If the tax collector denies a request for waiver of interest, the taxpayer shall immediately pay the interest due. The taxpayer has the right to file a request to the town council for reimbursement of the interest within ten (10) days of the day the taxpayer received the tax collector’s written determination.

(Ord. dated 5-18-10)

 

REFERENCES

R.I. Gen. Laws § 44-5-8.1; Charter Art. 6 § 1 D; Code § 3.02.010.

 

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