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52

ARTICLE VI. - FINANCE

Part of the Code of Ordinances of Central Falls, RI.

Local law · Updated December 8, 2025 · 1,477 sections

The text

DIVISION 1. - GENERALLY#

Sec. 2-313. - Acceptance of payment of delinquent taxes without recourse to assessment penalty.#

The director of finance is hereby authorized and empowered to accept payment of delinquent taxes when, in his discretion, he believes the best interests of the city are being served without recourse to the assessment penalty. Any taxpayer, as a condition precedent to accepting the benefits of the provisions of this section, shall be deemed to have waived any and all protests, rights of protest and demands, either at law or in equity, which he may have by reason of the tax or assessment for which such abatements are herein granted to the taxpayer.

(Code 1973, § 8-11; Code 1994, § 2-136)

Sec. 2-314. - Settlement of claims against city.#

(a)

The city council may make a settlement of any claim for damages against the city if such settlement seems to be advantageous to the interests of the city and if the claim appears to be a valid one. When a claim has been approved, the council shall certify the claim to the director of finance with the amount approved to be paid, and the director of finance shall forthwith pay such amount out of the contingent appropriation.

(b)

All property damage claims against the city, excluding potholes, shall be filed with the city clerk within 30 days of the alleged incident and the supporting information shall be filed with the city clerk an additional 30 days after that. Failure to timely file the claim and/or supporting documentation shall render the claim null and void.

(c)

All property damage claims involving potholes shall be filed with the city clerk within seven days of the alleged incident and the supporting information shall be filed with the city clerk an additional 30 days after that. Failure to timely file the claim and/or supporting documentation shall render the claim null and void.

(Code 1973, § 2-10; Code 1994, § 2-5; Ord. of 2-10-2025(2), § 1)

State Law reference— Actions by and against cities, G.L. 1956, §§ 45-15-1—45-15-15.

Sec. 2-315. - Approval of compensation for wardens and ward clerks.#

Before any bill for the compensation of any warden or ward clerk shall be audited for payment, the board of canvassers and registration shall approve the payment for each on a payroll voucher, but before such approval is made by the board of canvassers and registration, the wardens and clerks shall have returned to them their certificates as required by the public laws in relation to their duties.

(Code 1973, § 8-3; Code 1994, § 2-128)

Sec. 2-316. - Borrowing in anticipation of taxes.#

(a)

The director of finance shall notify the city council whenever a sum certain is required to be borrowed on the anticipated sums to be collected from taxes levied by the city during the fiscal year for the general operating budget of the city. The director of finance shall solicit bids or proposals for the sale of notes to be issued in anticipation of the collection of taxes by advertising at least one time in a newspaper having substantial circulation in the city. No bids shall be acted upon by the council until at least ten days have elapsed since such publication or at least seven days have elapsed since the last publication in the event that two or more publications of such advertisement have been ordered. All such bids shall be opened in a regular meeting of the council or in a special meeting of the council called for that purpose.

(b)

The finance director shall keep a list of banks normally interested in submitting bids for the purchase of tax anticipation notes and shall request bids from at least two-thirds of the banks on such list. All such bids received by the director of finance shall be turned over by him to the clerk of the council to be opened in a regular meeting of the council or in a special meeting of the council called for that purpose.

(c)

It shall be the established policy of the council to award the sale of all tax anticipation notes to the lowest responsible bidder, except where the director of finance makes known to the council reasons that shall warrant the rejection of such bid. After hearing the finance director, the council shall accept the lowest bid or the bid in accordance with the recommendation of the director of finance or a bid in accordance with the recommendation of a special committee appointed by the council for the purposes of investigating the proposed bids, or it shall reject all bids and order the obtaining of new bids. The accepting of any such bid shall be by resolution passed in accordance with the provisions of the Charter for the city.

(Code 1973, § 8-4; Code 1994, § 2-129)

Sec. 2-317. - Accounts of matured indebtedness to city to be filed with director of finance.#

It shall be the duty of the officer having charge of any department of the city government in which any indebtedness to the city shall accrue, not later than one month thereafter, to make out and file with the director of finance accounts thereof, with notices that such accounts are due and payable to the director of finance.

(Code 1973, § 8-6; Code 1994, § 2-131)

Sec. 2-318. - Monthly report; payment of money and fees received by officers.#

All officers now by law authorized to receive fees or money and by law required to make returns of such fees or money under oath shall, on or before the third day of each month, make a detailed return, under oath, to the director of finance of all fees and moneys received by them during the preceding month and shall pay over such money to the director of finance as required by law.

(Code 1973, § 8-7; Code 1994, § 2-132)

Sec. 2-319. - Annual statement of money due city from departments.#

Each department of the city government shall render to the director of finance on July 1 in each year a detailed statement of all moneys due therefrom to the city for the preceding fiscal year that have not been previously reported to the director of finance.

(Code 1973, § 8-8; Code 1994, § 2-133)

Sec. 2-320. - Schedule of real estate and leases; summary of inventories.#

The accounting division shall annually, on or before the first Monday in July, prepare a schedule of all real estate of the city and the leases thereof with the names of the lessees, the rate of rent and the time when such leases respectively terminate. In addition, they shall prepare a summary of the inventories mentioned in this article, giving the valuation of all the personal property belonging to the city which may be in the custody of any officer or agent of the city, together with the names of the persons having charge of such property, and for this purpose every officer of the city or other person in whose control or custody any such property may be is hereby required to present to the accounting division, on or before June 15 in each year, a detailed inventory of all such property, giving the items and the valuation thereof.

(Code 1973, § 8-9; Code 1994, § 2-134)

Sec. 2-321. - Employment of tax collection attorneys.#

The finance director and the city solicitor are hereby authorized and directed to employ attorneys at law to aid in the collection of personal property taxes due and payable to the city. The terms and conditions of employment, including compensation, shall be determined by the finance director. The city council shall appropriate such sum of money as may be deemed necessary to pay for such services and for all other expenses to be reasonably incurred in connection therewith. Payment shall be made upon vouchers duly approved by the finance director.

(Code 1973, § 8-10; Code 1994, § 2-135)

Sec. 2-322. - Register of city debts.#

The director of finance shall cause to be prepared a register of the number, date, amount, day of payment and rate of interest of every city note, bond or other obligation outstanding. Whenever any note, bond or other obligation of the city shall be issued, the director of finance shall record in such register all the particulars stated in this section, and whenever any city note, bond or other obligation shall be paid or cancelled, the director shall record in his records the fact that such payment or cancellation has been made. Such register of the city debts shall be open to public inspection.

(Code 1973, § 8-17; Code 1994, § 2-139)

Sec. 2-323. - Departments to submit annual report of stock on hand.#

All city departments shall submit to the purchasing agent on or before July 31 in each year a report showing stocks of supplies, materials and equipment on hand awaiting use.

(Code 1973, § 8-32; Code 1994, § 2-140)

Sec. 2-324. - Disposition of surplus or obsolete stocks.#

When a surplus of stock exists in one department, the purchasing agent may transfer it to any other department having need for it. Any sale of supplies, materials and equipment not needed for public use or that may have become unsuitable for public use shall be based on competitive bids.

(Code 1973, § 8-33; Code 1994, § 2-141)

Sec. 2-325. - Reports by purchasing agent.#

The purchasing agent shall submit to the city council such reports from time to time as may be requested by them concerning his work.

(Code 1973, § 8-34; Code 1994, § 2-142)

Sec. 2-326. - Disaster response expenses; exceptions.#

(a)

Any private facility operating within the city that houses any convicted prisoners of this or any other state must post with the city clerk a true and certified copy of a financial bond or insurance policy issued by a recognized and sound financial institution or insurer and naming the city as beneficiary or coinsured in an amount not less than $100,000.00 times the maximum inmate capacity of the facility, to provide the city, that is self-insured with respect to its police and fire disability payments and pensions, with adequate security for its reasonably foreseeable expenses of responding to a disaster at such facility.

(b)

The city council shall request the opinion of the attorney general of the state if any question arises as to the soundness of any financial institution or insurer and the opinion of the attorney general in such respect shall be deemed conclusive.

(c)

The claims allowable by the city council on behalf of the city or any of its citizens against such bond or insurance policy shall include, but are not limited to, claims for personal injury, disability, loss of income, loss of life or the enjoyment of life, property damage, business interruption and all the direct and indirect costs incurred by the city in responding to any disturbance at such a facility.

(d)

This section shall not apply to any facility within the city exclusively housing federal detainees awaiting trial.

(Code 1994, § 2-143; Ord. of 3-15-1994, §§ 10-21-1—10-21-4)

Sec. 2-327. - Operating budget balance sheet due.#

The accounting division shall submit to the city council on a monthly basis a detailed line item departmental balance sheet of the city's current year operating budget.

(Code 1994, § 2-145; Ord. of 10-23-2000)

Sec. 2-328. - Reserve fund.#

(a)

There is hereby created a reserve fund which must maintain a minimum fund balance of ten percent of the previous fiscal year's expenditures.

(b)

The mayor may request of the city council the appropriation of any amount available within the fund for emergency purposes and the city council may only grant approval of the appropriation request with the affirmative vote of five members of the council.

(c)

The finance director shall make a monthly accounting to the city council on the status of the fund.

(Code 1994, § 2-146; Ord. of 6-8-2001; Ord. of 6-13-2001; Ord. of 6-19-2017(1), § 1)

State Law reference— Reserve funds authorized, G.L. 1956, § 45-11-1.

Sec. 2-329. - Reappropriation of capital program and capital budget.#

(a)

The city council must, by ordinance, reauthorize and reappropriate the use of any dollar amounts remaining in the capital program and capital budget ordinances, by a majority vote of the city council, if not properly already so authorized and encumbered before June 30, 2001.

(b)

The mayor and the finance director may annually request the city council to reappropriate any remaining funds available within these programs until June 30, next.

(c)

The mayor shall report quarterly to the city council on all changes and authorizations of these funds and within 30 days of all special requests made by the city council.

(d)

The finance director shall make a monthly accounting to the city council on the status of these funds.

(Code 1994, § 2-147; Ord. of 8-20-2001)

Sec. 2-330. - Capital improvement fund.#

(a)

There is hereby created a capital improvement fund in accordance with section 2-304 of the Home Rule Charter of at least $250,000.00.

(b)

This fund shall be used to make capital improvements, to acquire and maintain all types of equipment, to purchase property and for all physical improvements in the city.

(c)

The finance director shall make a monthly accounting to the city council on the status of the fund.

(Code 1994, § 16-1; Ord. of 5-31-1995(2), §§ 1—4; Ord. of 6-19-2017(1), § 1)

State Law reference— Reserve funds authorized, G.L. 1956, § 45-11-1.

Sec. 2-331. - Schedule of fees for licenses and permits.#

The comprehensive schedule of fees for licenses and permits required by this Code is not printed in this volume but is on file and available in the city clerk's office.

(Code 1973, § 14-1; Code 1994, § 12-8; Ord. of 4-9-1990(1); Ord. of 11-12-1991(1); Ord. of 8-26-2002; Ord. of 8-24-2009)

Sec. 2-332. - Reserved.#

Editor's note— Ord. of 9-30-2019(1), § 2, repealed § 2-332, which pertained to the economic expansion incentive program and derived from Ord. of 11-28-2016(1); and Ord. of 6-12-2017(1). Similar provisions can be found in § 34-80.

Sec. 2-333. - Central Falls pension protection ordinance.#

(a)

Notwithstanding any rule, regulation, ordinance or statute to the contrary, the city shall not transfer any funds out of the new pension plan of the city, also known as the John Hancock Public Safety Pension Plan, JH GAC 1132, other than for disbursements to the plan's members.

(b)

Notwithstanding the provisions in (a), in the event that a transition to the municipal employees retirement system (MERS) is contemplated, whereby members of the existing pension plan would become members of MERS, nothing herein shall prohibit the city from considering such a transition and ultimately transferring the funds necessary to accomplish that transition, consistent with all other applicable statutory provisions.

(c)

The city shall contribute at least 99 percent of the annual required contribution (ARC) for its pension funds as determined in its annual actuarial valuation.

(Ord. of 7-14-2014(1), § 1)

Editor's note— To prevent duplication of section numbers these provisions have been renumbered at the discretion of the editor.

Sec. 2-334. - Central Falls participatory budgeting.#

(a)

Legislative findings. After the city entered, survived and exited state receivership and federal bankruptcy, it is critical that a system of community input be put into place so that the bad financial decisions of the past mayors and city councils will never happen again. It is a widely held value in the city and across the United States that direct and active participation in self-governance and knowledge and talent are widely dispersed in society, and all benefit when those skills and abilities are directed toward common goals. Public participation and collaboration will enhance local government's effectiveness, expand its range of options, improve the quality of its decisions, and enlist the problem-solving capacities of the general public.

(b)

Any monies appropriated in the city budget for participatory budgeting shall be expended through an established participatory budget process and shall not be appropriate for any other purpose.

(Ord. of 10-29-2018(2), § 1; Ord. of 11-8-2021(2), § 1)

Editor's note— To prevent duplication of section numbers these provisions have been renumbered at the discretion of the editor.

Sec. 2-335. - Transition of public safety employees to the municipal employees retirement system.#

(a)

Legislative findings.

(1)

All Rhode Islanders deserve retirement security, including those who have spent their careers serving their communities as first responders and municipal employees; and

(2)

The city has shown great resilience in emerging from bankruptcy and thriving economically and culturally against great odds; and

(3)

The bankruptcy occurred in part because the pension plan in the city had become severely underfunded, and as a result many first responders and retirees in the city experienced significant hardship in the form of benefit reductions; and

(4)

The city, the labor organizations representing its first responders, and the state are united in their desire to see the city remain on the path of fiscal health, and that the predictability and sustainability of the pension system is vital to maintaining fiscal health for the city and retirement security for its first responders and retirees; and

(5)

The general assembly passed enabling legislation to facilitate the moving of the local Central Falls pension plan into the Municipal Employees' Retirement System of the State of Rhode Island.

(b)

Active members. The city council accepts the provisions of 2019-HB-6236 and 2019-SB-991 and affirms, consents and approves the transition for active police officers and fire fighters and the entire Central Falls pension plan into the Municipal Employees' Retirement System of the Employees' Retirement System of Rhode Island in accordance with 2019-HB-6236 and 2019-SB-991.

(c)

Retired former employees. The city council accepts the provisions of 2019-HB-6236 and 2019-SB-991 and affirms, consents and approves the transition for retired former employees into the Municipal Employees' Retirement System of the Employees' Retirement System of Rhode Island in accordance with 2019-HB-6236 and 2019-SB-991. Retired former employees means any Central Falls police officer or fire fighter who has retired prior to September 1, 2019, pursuant to the provisions of the Central Falls' retirement plan.

(d)

The city council's acceptance of the terms of 2019-HB-6236 and 2019-SB-991 are limited to the material terms of 2019-HB-6236 and 2019-SB-991 and any future amendment to the statutes located therein must receive additional city council approval for those terms to be effectuated and accepted by the city.

(Ord. of 8-19-2019(2), § 1)

Editor's note— To prevent duplication of section numbers these provisions have been renumbered at the discretion of the editor.

Sec. 2-336. - Grant reporting.#

Each July 1, October 1, January 1, and April 1, the finance director shall make a report to the city council of pending grant applications and an accounting of current grant expenditures. The report shall include an accounting of all expenditures of federal monies.

(Ord. of 5-17-2021(1), § 1; Ord. of 10-13-2021(1), § 1)

Sec. 2-337. - Taxation on property owned by the Central Falls Redevelopment Agency.#

(a)

Subject to the exceptions found in subsection (b) below, all real property owned by the Central Falls Redevelopment Agency ("redevelopment agency") shall be exempt from taxation throughout the entire period of ownership, pursuant to G.L. § 45-32-40, as amended.

(b)

Notwithstanding subsection (a) above, the exemption from real property taxation shall apply under the following conditions:

(1)

The exemption shall not operate to abate, cancel, or remove taxes already due and owing on any given real property prior to the redevelopment agency's acquisition and ownership. The exemption is personal to the redevelopment agency and the ability to abate, cancel, or remove taxes pursuant to the exemption must be exercised by the agency in writing to the office of the finance director;

(2)

The exemption shall not operate to make the real property acquired and owned by the redevelopment agency tax exempt at any point in time after the redevelopment agency disposes of the property. Regardless of the agency's ownership of any given property on the date of assessment prior to its disposition of the property, said property will become taxable based on that prior assessment value and the remaining apportionment of taxes shall be due and owing from the individual or entity who receives the disposition of that property from the agency from the date of transfer. The agency shall notify the tax assessor and finance director of said disposition to ensure corrected tax bills are sent to the new owner; and

(3)

The redevelopment agency may elect to disregard its exemption status and declare certain property taxable by notice to the tax assessor and finance director in order to effectuate the redevelopment of said property which it may acquire and own from time to time.

(Ord. of 10-16-2024(1), § 1)

Secs. 2-338—2-348. - Reserved.#

DIVISION 2. - CONTRACTS AND PURCHASING#

Footnotes:

--- (8) --- State Law reference— Municipal purchasing, G.L. 1956, § 44-55-1 et seq.

Sec. 2-349. - Cooperative purchasing.#

The purchasing agent shall have the authority to join with other units of government in cooperative purchasing plans when the best interests of the city will be served thereby. The purchasing agent may establish intermunicipal agreements for joint purchasing of common-use items and may participate with the state division of purchases, department of administration, in contracts for the purchase of items necessary for the operation of the city, which items are in common usage to those procured by the state. The agent may also participate in collaborative and cooperative purchasing groups as approved by the State Attorney General's Office, as permitted by G.L. 1956, § 45-40.1-4(f). The city will be bound by such terms and conditions as the state purchasing division may prescribe and will be responsible for payment directly to the vendor under each purchase contract. Such purchases made under this section shall be excluded from the competitive bidding provisions of city law.

(Code 1994, § 2-157; Ord. of 6-14-1989, § 8-37; Ord. of 11-8-2021(3), § 1)