§ 44-5-11.9 — § 44-5-11.9. West Warwick — Residential real estate classification.

Rhode Island § 44-5-11.9

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-5: Levy and Assessment of Local Taxes

Text

§ 44-5-11.9. West Warwick — Residential real estate classification.

(a) Notwithstanding any limitation, condition or any other provision to the contrary contained within § 44-5-11.8, the town of West Warwick may adopt the following separate and distinct tax classification tax-rates for each of the following classification:

(b) Classes of Property:

(1) Single-family homes, condominiums, residential real estate consisting of no more than two (2) dwelling units (one of which is owner occupied), land classified as open space, and dwellings on leased land including mobile homes;

(2) Residential real estate containing between two (2), three (3), four (4), and five (5) dwelling units, except for two (2) dwelling units, one of which is owner occupied;

(3) Residential real estate containing six (6) or more dwelling units, and properties containing partial commercial or business uses with six (6) or more dwelling units;

(4) Commercial and industrial real estate, and residential properties containing partial commercial or business uses, with five (5) or less dwelling units; and

(5) Two (2) separate and distinct tax classification tax-rates for personal property described as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.

Legislative History

P.L. 2001, ch. 90, § 1; P.L. 2004, ch. 18, § 1; P.L. 2010, ch. 239, § 38.