The text
Sec. 25-1. - Property tax classification.#
The town acting pursuant to authority granted under G.L. 1956, § 44-5-22 hereby establishes a system of classification of taxable property.
(Ord. of 6-8-1994, § 14-2.1)
Sec. 25-2. - Classification of property.#
All ratable property in the town is hereby classified as follows: (1)
Class one property shall consist of all ratable real property and tangible personal property.
(2)
Class two property shall consist of all motor vehicles and trailers subject to the excise tax established pursuant to G.L. 1956, § 44-34-1 et seq.
(Ord. of 6-8-1994, § 14-2.2)
Sec. 25-3. - Duties of assessor.#
(a)
The tax assessor, on or before June 1 of each year, shall make a full and fair cash valuation, in accordance with law, of all the estate, real and personal and motor vehicles subject to taxation, and determine the assessed valuation of each property class.
(b)
The tax assessor is hereby authorized to apply different rates of assessment and/or taxation against class one and class two property to determine the tax due and payable on the property, provided however, that the rate for each class shall be uniform.
(Ord. of 6-8-1994, § 14-2.3)
Sec. 25-4. - Tax levy determination.#
The tax assessor shall provide to the town council a list containing the full and fair cash valuation of each property class, and the town council shall annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
(Ord. of 6-8-1994, § 14-2.4)
Sec. 25-5. - Taxation of renewable energy systems.#
(a)
Findings.
(1)
Pursuant to G.L. 1956, § 44-3-3(a)(48), (49), residential and manufacturing properties that install renewable energy systems are exempt from local taxation.
(2)
Pursuant to G.L. 1956, § 44-5-3(c)—(e), commercial renewable energy systems shall be subject to a tangible tax payment to the municipality through rules and regulations that have been adopted by the Rhode Island Office of Energy Resources for all commercial renewable energy systems. Said payment will be adjusted per regulations of the state office of energy regulations (OER) but in no case shall said payment be less than $5.00 per kW A/C capacity of the commercial renewable energy system.
(3)
Pursuant to G.L. 1956, § 44-3-21, city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.
(b)
Action.
(1)
In accordance with G.L. 1956, § 44-5-3(c), the Town of Burrillville hereby authorizes its assessor to levy a tax on renewable energy tangible property as defined in [G.L. 1956], § 39-26-5 in accordance with the rules and regulations executed by the Rhode Island Office of Energy Resources.
(2)
In accordance with G.L. 1956, § 44-3-21, the Town of Burrillville hereby exempts from taxation commercial net metered renewable energy systems whose sole purpose is to offset electricity bill and not to sell power back to the electric distribution system.
(3)
Property owners installing renewable energy systems shall be required to provide the interconnection application between the renewable energy developer and the electric distribution company (National Grid or Pascoag Utility District) and any documentation of the program enrollment (e.g., renewable energy growth or net metering enrollment forms) to the Town of Burrillville indicating if the renewable energy system is net-metered or if the system is selling a portion or all of the energy produced back to National Grid under the renewable energy growth program. A copy of the final interconnection service agreement executed between the renewable energy developer and electric distribution company shall be provided to the Town of Burrillville prior to construction of the renewable energy system.
(4)
Copies of all applications, documentation of the program enrollment, the final interconnection service agreement(s) and any other documentation relevant to any renewable energy system as determined by the tax assessor, shall be provided to the tax assessor.
(Ord. of 3-22-2017)