Section 130-RICR-00-00-1.1 - GeneralA. Under the provision of R.I. Gen. Laws § 44-5-2 (as amended), a municipal entity (see Definitions) may not adopt a levy that exceeds four percent (4%) of the prior year tax levy unless certain statutory conditions are met.B. Statutory Conditions: A municipal entity subject to R.I. Gen. Laws § 44-5-2 (as amended), may experience financial conditions in the nature of an emergency that require an increase in the tax levy in excess of the four percent (4%) statutory limit. The existence of the emergency must be certified by the Auditor General.C. The Department of Revenue has established procedures for monitoring compliance with R.I. Gen. Laws § 44-5-2 (as amended) and for certifying such conditions as require the Department's certification under the law.D. In accordance with R.I. Gen. Laws § 44-5-2 (as amended) and the Administrative Procedures Act, the Auditor General adopts the following standards and procedures for the certification of an emergency situation.130 R.I. Code R. 130-RICR-00-00-1.1
Amended effective 12/9/2018