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Town of Johnston, RI
Providence County
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Table of Contents
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New Laws (2) Index
[Adopted 5-10-2004 by Ord. No. 2004-8]
The purpose of this article is to adopt a tax classification plan in accordance with Rhode Island General Laws of 1956, as amended, § 44-5-11.8. Upon the completion of a comprehensive revaluation, the Town seeks to adopt a tax classification plan with the following limitations:
A. 
The designated classes of property shall be limited to the four classes as defined in § 307-15 hereof.
B. 
The effective tax rate applicable to any class shall not exceed by 50% the rate applicable to any other class.
C. 
Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes.
D. 
Notwithstanding the above Subsections B and C, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in § 307-15 below are governed by § 44-3-29.1
E. 
Notwithstanding the above Subsections B and C, the tax rates applicable to motor vehicles within Class 4 as defined in § 307-15 below are governed by § 44-34.1-1.
F. 
The provisions of Title 44, Chapter 35, of the Rhode Island General Laws of 1956, as amended, relating to property tax and fiscal disclosure apply to the reporting of and compliance with these classification restrictions.
[Amended 7-10-2023 by Ord. No. 2023-11]
The Town of Johnston hereby adopts a tax classification plan pursuant to Rhode Island General Laws of 1956, as amended, § 44-5-20.10, to include the following classes of property:
A. 
Class One: all residential real estate that consists of not more than five dwelling units;
B. 
Class Two: all commercial and industrial real estate and all residential real estate that consists of six or more dwelling units;
C. 
Class Three: all ratable tangible personal property; and
D. 
Class Four: all motor vehicles and trailers subject to the excise tax created by Chapter 34 of this title.[1]
[1]
Editor's Note: R.I.G.L. §§ 44-34-1 to 44-34-9 were repealed by P.L. 2023, Ch. 203, § 3, effective 7-1-2023, and P.L. 2023, Ch. 204, § 3, effective 7-1-2023.