{"data":{"id":"us-ri/r.i.-gen.-laws-44-5-1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-5-1","heading":"Powers of city or town electors to levy — Date of assessment of valuations.","body":"The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the city or town, either in a sum certain, or in a sum not less than a certain sum and not more than a certain sum. The tax shall be apportioned upon the assessed valuations pursuant to § 44-5-12 as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M. midnight, the date being known as the date of assessment of city or town valuations.","path":["Title 44 Taxation","Chapter 5 Levy and Assessment of Local Taxes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:19Z","sha256":"c77f931edda9c13eb0131140682d9117c8eaa8836b3eb692c9df27dd84450a7b","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-4.2-6","next":"us-ri/r.i.-gen.-laws-44-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}