§ 45-9-4. Approval of tax levy.
A city, town, or fire district that 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, town, or fire district that is subject to the jurisdiction of a fiscal overseer or a budget commission, shall send out tax bills, the city, town, or fire district shall submit to the division of municipal finance a copy of its adopted municipal or fire district budget and such supporting revenue and expenditure information as the division of municipal finance shall prescribe for the succeeding fiscal year. The adopted municipal or fire district 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 or fire district 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, town, or fire district that its tax levy has not been approved and that the city, town, or fire district 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, town, or fire district shall prepare a revised budget for review and approval by the director of revenue.
The city, town, or fire district 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; P.L. 2014, ch. 31, § 1; P.L. 2014, ch. 33, § 1.
Structure Rhode Island General Laws
Chapter 45-9 - Budget Commissions
Section 45-9-1. - Declaration of policy and legal standard.
Section 45-9-2. - Definitions.
Section 45-9-3. - Appointment and duties of fiscal overseer.
Section 45-9-4. - Approval of tax levy.
Section 45-9-5. - Reports of fiscal overseer and appointment of budget and review commission.
Section 45-9-6. - Composition of budget commission.
Section 45-9-7. - Appointment of receiver.
Section 45-9-8. - Appointment of receiver in a fiscal emergency.
Section 45-9-9. - Collective bargaining agreements.
Section 45-9-11. - Expenditures in excess of appropriations prohibited.
Section 45-9-12. - Conflicts with other laws.
Section 45-9-13. - Other state receivership laws inapplicable.
Section 45-9-14. - No state guarantee.
Section 45-9-15. - Inconsistent provisions.
Section 45-9-16. - Liberal construction.
Section 45-9-17. - Severability.
Section 45-9-18. - Additional powers of receiver.
Section 45-9-19. - Expenditures by elected officials in excess of appropriations prohibited.
Section 45-9-20. - Orders of the receiver.
Section 45-9-21. - Exemption from liability and prosecution.