§ 44-34-6 - Fire districts. - Rhode Island Statutes

SECTION 44-34-6

   § 44-34-6  Fire districts. – The provisions of this chapter shall apply in all respects in the case of taxesassessed upon motor vehicles by any fire district. Effective with the year 2000tax roll based upon values of December 31, 1999, the authority of firedistricts as authorized by general or public law to levy excise taxes on motorvehicles is eliminated and each district shall be reimbursed for one hundredpercent (100%) of current year lost revenues based upon what the levy net ofpersonal exemptions would otherwise have been. That reimbursement shall bebased upon submission of information to the department of revenue on the datesspecified in § 44-34.1-2, and reimbursements shall be paid on the datesspecified in that section. Future year reimbursements shall be based upon theyear 2000 tax roll and values of December 31, 1999, and indexed by applying theannual change in the December Consumer Price Index – All Urban Consumers(CPI-U).