§ 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.
Structure Rhode Island General Laws
Section 45-13-1. - Apportionment of annual appropriation for state aid.
Section 45-13-1.1. - Aid reduced by amounts owed state entities.
Section 45-13-1.2. - Aid withheld for failure to comply with state statutes.
Section 45-13-2. - “Tax levy” defined.
Section 45-13-3. - Apportionment based on levy for preceding year.
Section 45-13-4, 45-13-5. - Repealed.
Section 45-13-5.2. - Valuation of tax exempt property for purposes of computing state grants.
Section 45-13-7. - State mandated costs defined.
Section 45-13-9.1. - Future mandates.
Section 45-13-9.2. - Postponement of effective date.
Section 45-13-10. - Exemptions from reimbursement.
Section 45-13-11. - Severability.
Section 45-13-11.1. - Excuse, avoidance or suspension of reimbursement requirements.