The text
Footnotes:
--- (1) --- Cross reference— Any appropriation ordinance or any ordinance levying or imposing taxes saved from repeal, § 1-11(6); any ordinance providing for local improvements and assessing taxes therefor saved from repeal, § 1-11(7); any ordinance creating special districts or assessing taxes therefor saved from repeal, § 1-11(13); any ordinance granting specific tax exemption saved from repeal, § 1-11(14); administration, ch. 2; tax collector, § 2-81 et seq.; businesses, ch. 18.
State Law reference— Taxation, G.L. 1956, Title 44; power to tax property, G.L. 1956, § 45-2-2; local taxes, G.L. 1956, § 44-5-1 et seq.; levy and assessment of local taxes, G.L. 1956, § 44-5-3 et seq.; exemptions, G.L. 1956, § 44-3-3.
ARTICLE I. - IN GENERAL#
Sec. 42-1. - Nonissuance and nonrenewal of licenses or permits to applicants or licensees in arrears in taxes, liens and assessments.#
(a)
No license or permit issued by the town and required for the operation of a business shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens or other assessments applicable to the operation of such business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.
(b)
No building permit shall be issued for new construction and/or the renovation or alteration of an existing structure if the property owner is in arrears for the payment of any real property tax, lien or other town assessment on real property unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction. This section shall apply only to that real property which is the subject of the building permit application. This section shall not apply to construction which serves to abate a pending notice of violation issued by the town or any of its officials and/or representatives.
(c)
The applicant seeking any license or permit or any renewal thereof must submit, with his application, verification from the proper tax or assessment collection agency of the town that all town taxes, liens and assessments are paid to date, such verification to be submitted with the application to the town council.
(Ord. of 3-2-98(1))
Cross reference— Amusements and entertainment, ch. 6; buildings and building regulations, ch. 14; businesses, ch. 18; trailers and trailer parks, § 26-31 et seq.; earth removal, § 30-31 et seq.; solid waste, ch. 34.
Secs. 42-2—42-30. - Reserved.#
ARTICLE II. - REAL PROPERTY#
DIVISION 1. - GENERALLY#
Secs. 42-31—42-50. - Reserved.#
DIVISION 2. - EXEMPTIONS FOR ELDERLY#
Footnotes:
--- (2) --- Editor's note— Ord. of May 27, 1999 repealed division 2, sections 42-51—42-54, in its entirety and replaced it with a new division 2, sections 42-51—42-57. Former division 2 pertained to similar material and derived from Ord. of March 1, 1982, §§ 1—4.
State Law reference— Tax exemptions, G.L. 1956, §§ 44-3-3—44-3-31; freezing of rates and valuation for elderly, G.L. 1956, § 44-3-16(f).
Sec. 42-51. - Exemptions granted to qualified taxpayers.#
An exemption from taxation assessment of real property in the amount of $5,000.00 shall be granted to all taxpayers in the town who qualify for such exemption under the terms of this division.
(Ord. of 5-27-99; Amd. of 1-7-02)
Sec. 42-52. - Qualifications.#
In order to qualify for such exemption, the taxpayer must meet all of the following criteria: (1)
Age 65 or over on the date of assessment;
(2)
Domiciled resident of the town on the date of assessment;
(3)
The property being claimed as exempt must be the principal residence of the taxpayer; and
(4)
The taxpayer must present to the assessor a true and exact account of his ratable estate, as provided by G.L. 1956 §§ 44-5-15 and 44-5-16, as amended, for the taxable year for which exemption is claimed, together with due evidence that he or she is so entitled to such exemption.
(Ord. of 5-27-99)
Sec. 42-53. - Limitation.#
Only one such exemption shall be granted to cotenants, joint tenants and tenants by the entirety; even though all of such cotenants, joint tenants or tenants by the entirety are 65 years of age or over, or all occupy such property. The amount of such exemption and the entitlement thereto shall be determined by the age of the eldest of the cotenants, joint tenants or tenants by the entirety.
(Ord. of 5-27-99)
Sec. 42-54. - Applicable property.#
This exemption shall apply to the real property of the applicant. For the purpose of this division, real property shall include mobile homes owned by the taxpayer, whether or not the taxpayer shall own the land on which the mobile home is situated. Mobile homes must be affixed to the land, as determined by the tax assessor, in order to qualify under this division. In addition, all other qualifications of this division must be met.
(Ord. of 5-27-99)
Sec. 42-55. - Age exemption declared additional.#
The exemption provided by section 42-51 shall be in addition to any other exemption or exemptions to which said person may be entitled.
(Ord. of 5-27-99)
Sec. 42-56. - Age exemption to be uniform.#
The exemption provided by section 42-51 shall be applied uniformly and without regard to ability to pay.
(Ord. of 5-27-99)
Sec. 42-57. - Termination of age exemption.#
All age exemptions shall terminate upon the conveyance of the subject property, death of the person eligible for the exemption, or the cessation of the taxpayer's domiciled residency in the town.
(Ord. of 5-27-99)
Sec. 42-58. - Reserved.#
DIVISION 3. - PRO-RATION OF TAX ASSESSMENTS ON NEW CONSTRUCTION#
Sec. 42-59. - Assessment and taxation of new real estate construction in Exeter.#
(a)
New construction of real estate in Exeter completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is the earlier, pro-rated for the assessment year in which the new construction is completed. The pro-rated tax will be computed on the basis of the rate of tax applicable with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction on the date the property becomes liable for the pro-rated tax in accordance with this section.
(b)
The building inspector issuing the certificate shall, within ten days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.
(c)
Not later than 90 days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall pro-rate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so pro-rated to the tax roll for the immediately preceding assessment date and shall, within five days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.
(d)
Any person claiming to be aggrieved by the action of the assessor may appeal the determinations of the assessor to the assessment board of review within 60 days from notification of the additional assessment or to Superior Court, as provided.
(e)
Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten days thereafter mail or hand a bill to the owner based upon an amount pro-rated by the assessor. The tax is due and payable and collectible as other municipal taxes and shall be subject to the same liens and processes of collection; provided that the tax is due and payable in an initial or single installment due and payable not sooner than 15 days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments as they are due and payable, and the several installments of a tax so due and payable shall be equal.
(f)
Nothing in this section is deemed to authorize the collection of taxes twice in respect of the land upon which the new construction is located.
(Ord. of 5-12-08)
Secs. 42-61—42-80. - Reserved.#
ARTICLE III. - EXEMPTIONS OF TOTALLY DISABLED#
Footnotes:
--- (3) --- Editor's note— Ord. of Oct. 2, 2000(1), §§ 1—5, did not specifically amend the Code. Hence, its inclusion herein as article III, sections 42-81—42-85, was at the discretion of the editor.
Sec. 42-81. - Disability tax exemption.#
The tax assessor(s) shall grant upon a proper claim, a tax exemption in accordance with the schedule of exemptions provided in section 42-85, hereof, provided, that "income" shall include the aggregate income of the person and all other persons residing with him or her provided further that "income" shall be computed on a calendar year basis and shall include all income of every nature and description, whether or not taxable, and whether earned or unearned, and shall include, but be limited to dividends, interest, gross net gains, gifts, pensions, all types of compensation, social security and veterans benefits. Only one such exemption shall be granted to co-tenants, joint tenants or tenants by the entirety who are totally disabled and occupy said property.
(Ord. of 10-2-00(2), § 1)
Sec. 42-82. - Eligibility.#
Such exemption shall be provided annually upon timely application, to every qualified person who is a resident domiciary of the town who is totally disabled on December 31st and continuously thereafter during the assessment year for which the exemptions is sought, continuously residing in the town in a dwelling house or mobile home owned by him or her. Provided further that at the time of making application, the applicant must have been a resident domiciliary of the town for a continuous period of five years ending with the date of assessment for the year for which the exemption is claimed and must have owned and had title to his or her dwelling house for the same five-year period. Applications must be completed and filed on before March 1st of the year for which the exemption is claimed and shall be signed by the applicant and notarized under the pains of perjury.
(Ord. of 10-2-00(2), § 2)
Sec. 42-83. - Proof of age and ownership.#
(a)
Current total disability shall be proven by furnishing to the tax assessor(s) a sworn affidavit of licensed medical doctor or osteopathic physician indicating the total disability of the applicant on December 31st and continuously thereafter during the assessment year for which the exemption is sought, the onset of such of such disability and the permanency or expected duration thereof to a reasonable degree of medical certainty. Such affidavit shall indicate that it is executed under pains of perjury. Disability may also be proven by presentation of certified copies of current determinations by the Social Security Administration relative to total disability pursuant to federal rules and procedures.
(b)
Ownership may be established by furnishing the tax assessor(s) with the date of purchase and land evidence record of the same.
(c)
Legal domicile may be established by the production of a current voter registration card.
(d)
Income and occupancy may be proven by incorporation such facts in a sworn application, under the pains of perjury, the form of which shall be furnished by the assessor(s) together with the copies of all relevant United States and Rhode Island tax returns.
(e)
Additionally, the assessor (s) may subject the exemption herein before provided to such verifications with respect to qualifications, as they deem necessary or appropriate.
(f)
No property shall be exempt from taxation, which the assessor (s) shall adjudge to have been conveyed to an applicant to evade taxation.
(Ord. of 10-2-00(2), § 3)
Sec. 42-84. - Relation to other local property tax exemptions or relief.#
Any person receiving and entitled to a local property tax exemption or freeze on the effective date hereof, based upon age or disability may continue to claim one such exemption or remain on such frozen tax role as long as such person remains qualified therefore. Otherwise, the exemptions provided herein shall supersede and shall be in lieu of any local property tax freeze, or exemption otherwise available due to age or disability. The exemptions provided herein shall, however, be in addition to any other exemption or exemptions to which such person shall be entitled.
(Ord. of 10-2-00(2), § 4)
Sec. 42-85. - Schedule of exemptions.#
Combined taxpayer income: Individual proportionate exemption on 100% assessed value: More than one qualified individual residing at dwelling, combined proportionate exemption on 100% of assessed value
$6,000.00 50% 60%
$8,000.00 45% 55%
$10,000.00 40% 50%
$12,000.00 35% 45%
$14,000.00 30% 40%
$16,000.00 25% 35%
$18,000.00 20% 30%
$20,000.00 15% 25%
$22,000.00 10% 20%
$24,000.00 5% 15%
$26,000.00 10%
(Ord. of 10-2-00(2), § 5)
Secs. 42-86—42-100. - Reserved.#
ARTICLE IV. - EXEMPTION FOR VETERANS#
Footnotes:
--- (4) --- Editor's note— Ord. of Oct. 7, 2002, §§ 1—5, did not specifically amend the Code. Hence, its inclusion herein as article IV, sections 42-101—42-105, was at the discretion of the editor.
Sec. 42-101. - Authorization.#
Pursuant to the R.I.G.L. § 44-3-4, as amended, there is hereby enacted an article establishing an exemption for veterans, as set forth herein.
(Ord. of 10-7-02, § 1)
Sec. 42-102. - Veterans exemption established.#
The property of each person who served in the military or naval service of the United States in the war of the rebellion, the Spanish-American war, the insurrection in the Philippines, the China-relief expedition, or World War I, and the property of each person who served in the military or naval service of the United States in World War II at any time during the period beginning December 7, 1941, and ending on December 31, 1946, and the property of each person who served in the military or naval services of the United States in the Korean conflict at any time during the period beginning June 27, 1950 and ending January 31, 1955 or in the Vietnam conflict at any time during the period beginning December 22, 1961 and ending May 7, 1975 or who actually served in the Grenada or Lebanon conflicts of 1983—1984, or the Persian Gulf Conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during the period beginning August 2, 1990 and ending May 1, 1994, or in any conflict or undeclared war for which a campaign ribbon or expeditionary medal was earned, and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person, who is a legally domiciled resident of the town, is exempted from taxation to the amount of $5,000.00.
(Ord. of 10-7-02, § 2)
Sec. 42-103. - Application of exemption.#
The exemption is not allowed unless the person entitled to the exemption has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed, sufficient evidence that he or she is entitled, which evidence shall stand so long as his or her legal residence remains unchanged.
(Ord. of 10-7-02, § 3)
Sec. 42-104. - Definition.#
The term "legally domiciled resident" as used in this article shall mean a person who is eligible to become a qualified elector in the town, and who actually resides, and is domiciled in, the town.
(Ord. of 10-7-02, § 4)
Sec. 42-105. - Qualification procedure.#
No person shall be entitled to the exemption as provided in this ordinance unless he or she has filed a signed, sworn, notarized, proper and complete application with the tax assessor and has met all the requirements thereof. The application form shall be provided by the tax assessor's office and shall elicit the following information: (1)
The full name and current legal address of applicant.
(2)
The applicant's date of birth.
(3)
If applicable, the plat and lot number as shown on the current tax assessor's plat map, identifying the property requested for stabilized tax assessment.
(4)
The sufficient armed services records indicating qualification for exemption pursuant to section 42-101.
(5)
A declaration of eligibility, which shall read: "I, the undersigned, have read and do understand the provisions and limitations set forth in the ordinance under which I am applying for a veterans tax exemption, and I declare and swear under pains of perjury by my signature that I am a legal domiciled resident of the Town of Exeter and that I am eligible for the exemption ordained by this ordinance."
(6)
Following the declaration of eligibility, there shall appear the applicant's notarized signature and date.
(7)
The tax assessor's approval.
(8)
Proof of qualified veteran status and domicile shall be presented to the tax assessor at the time of application. The documents of verification along with the application shall be filed in the tax assessor's office and a copy of the application and ordinance shall be provided to the applicant upon request.
(Ord. of 10-7-02, § 5)
Secs. 42-106—42-120. - Reserved.#
ARTICLE V. - RESERVED#
Footnotes:
--- (5) --- Editor's note— An amemdment adopted July 5, 2006, repealed the former article V., §§ 42-121—42-125, which pertained to stabilization of taxes of the elderly and derived from Ord. of 9-9-02(3), §§ 1—5; Ord. of 8-22-05; Ord. of 12-19-05, §§ 1—5.
Secs. 42-121—42-150. - Reserved.#
ARTICLE VI. - TAX EXEMPTION TO CERTAIN PERSONS OVER THE AGE OF 65 YEARS OR FULLY DISABLED#
Footnotes:
--- (6) --- Editor's note— Ord. of 1-5-04, §§ 1—8, did not specifically amend the Code. Hence, its inclusion herein as article VI, sections 42-151—42-158, was at the discretion of the editor.
Sec. 42-151. - Authorization.#
Pursuant to the Rhode Island Public Laws as amended, the Town Code is hereby amended by adding article VI, which reads as set forth herein.
(Ord. of 1-5-04, § 1)
Sec. 42-152. - Statement of purpose.#
In order to encourage, maintain, and preserve a sustainable supply of owner occupied housing that is affordable for low and moderate income senior citizens and individuals with disabilities that is in keeping with the rural character of the town and that is consistent with environmental and available infrastructure considerations, the assessor shall grant upon a proper claim a tax exemption in accordance with the schedule of exemptions provided in section 42-158 of this article.
(Ord. of 1-5-04, § 2)
Sec. 42-153. - Definitions.#
The word "income," as used herein, includes the aggregate income of the person and all other persons residing with him or her. "Income" shall be computed on a calendar year basis and shall include all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes, but is not limited to, interest, gross net gains, gifts, pensions, all types of compensation, Social Security and veterans benefits.
(Ord. of 1-5-04, § 3)
Sec. 42-154. - Number of exemptions.#
This exemption applies to owner-occupants only. Only one exemption shall be granted to co-tenants, joint tenants, or tenants by the entirety who are 65 years of age or older or who are totally disabled and occupy the subject property.
(Ord. of 1-5-04, § 4)
Sec. 42-155. - Applicable property.#
This exemption applies only to the legally zoned minimally required acreage, primary dwelling, and its associated accessory structures, owned and occupied by the applicant. Additional or excess acreage, sites, secondary dwellings and improvements inconsistent with the legal and conforming use of the primary dwelling are not eligible for this exemption.
(Ord. of 1-5-04, § 5)
Sec. 42-156. - Exemption of persons over the age of 65 years or fully disabled.#
The elderly/disabled tax exemption as provided in this section is provided annually, upon timely application, to every qualified person who is a legally domiciled resident of the town of the age of 65 or more years and has reached his or her 65th birthday by December 31st of the assessment year for which the exemption is sought or who is totally disabled, and continuously residing in the town in a dwelling house or mobile home owned by him or her. Applications must be completed and filed on or before April 15th of each year for which the exemption is claimed and shall be signed by the applicant and notarized under the pains and penalties of perjury.
(Ord. of 1-5-04, § 6; Ord. of 9-7-21)
Sec. 42-157. - Qualification criteria.#
Proof of the qualification of any applicant for the elderly/disabled tax exemption, as provided in this section, shall include the following together with such other and further information as may be deemed reasonable and necessary by the tax assessor or the town council: (1)
Age shall be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate or certified affidavit, under the pains of perjury, of a third party having knowledge, or a government issued ID card.
(2)
Ownership shall be established by furnishing the assessor with sufficient evidence of the date of purchase and certified copies of the documentary land evidence records relating to acquisition of the subject property.
(3)
Legal domicile shall be established by the production of a current voters registration card.
(4)
Income and occupancy may be proven by incorporating required facts in a sworn application signed by the applicant and notarized, under the pains and penalties of perjury, (the form of which is furnished by the assessor) together with copies of all requested United States and state tax returns and schedules.
(5)
Disability may be proven by a licensed medical doctor's sworn and notarized opinion, or by satisfactory federal or state documentation certifying such total disability.
(6)
Additionally, the assessor may require such other and further verifications or documents respecting qualifications of the applicant as he or she deems reasonably necessary or appropriate.
(7)
No property shall be exempt from taxation which the assessor determines to have been conveyed to an applicant for the purpose of evading taxation.
(Ord. of 1-5-04, § 7)
Sec. 42-158. - Income/exemption schedule.#
The following schedule shall determine the amount of the exemption to which the applicant may be entitled pursuant to this article: Household Income Assessment Reduction
0—$20,000 50 percent
$20,001—$25,000 40 percent
$25,001—$30,000 30 percent
$30,001—$35,000 20 percent
$35,001—$40,000 10 percent
$40,001—$52,000 5 percent
(1)
When applying multiple exemptions, the assessor shall first apply the assessment reduction provided in this section and then apply any other applicable exemptions.
(2)
The assessor shall grant upon a proper claim a tax exemption to any qualified person who meets the requirements contained in section 42-157 of this article. No such exemption shall exceed $5,000.00. This exemption is in addition to any other exemption from taxation provided under any other law or ordinance provided however that this exemption will supercede any previous elderly/disabled freeze or exemption. Any person with a pre-existing elderly/disabled freeze, sliding scale exemption on the effective date of this ordinance may choose to either continue on the existing program, or may apply for this exemption.
(Ord. of 1-5-04, § 8)
Secs. 42-159—42-180. - Reserved.#
ARTICLE VII. - TAX EXEMPTION FOR VOLUNTEER FIREFIGHTERS AND RESCUE PERSONNEL#
Footnotes:
--- (7) --- Editor's note— An ordinance, adopted September 8, 2020, repealed the former Art. VII, §§ 42-181—42-183, and enacted a new Art. VI as set out herein. The former Art. VII pertained to similar subject matter and derived from Ord. of 2-2-04, §§ 1, 3.
Sec. 42-181. - Real property tax exemptions.#
(a)
Tier 1. The real property taxes of each qualified "Tier l " volunteer firefighter or volunteer rescue member in good standing (hereinafter "member") of the Town of Exeter who has served as a volunteer for the Exeter #1 or #2, and/or Exeter Rescue Corps for not less than one immediately preceding calendar year and who is legally responsible to the town for town taxes for real property shall, upon timely and complete annual application to the tax assessor, be exempted in the sum of $50,000.00 of value.
(b)
Tier 2. The real property taxes of each qualified Exeter "Tier 2" member who has served as a volunteer for the Exeter # 1 or #2, and/or Exeter Rescue Corps for not less than one immediately preceding calendar year and who is legally responsible to the town for town taxes for real property shall, upon timely and complete annual application to the tax assessor, be exempted in the sum of $100,000.00 of value.
(Ord. of 9-8-20(2))
Sec. 42-182. - Eligibility.#
(a)
Tier 1. In order to be eligible for the Tier 1 real property exemption, a member must be in good standing and shall have attained a minimum of 120 service points during the preceding calendar year.
(b)
Tier 2. In order to be eligible for the Tier 2 real property exemption, a member must be in good standing and shall have attained a minimum of 200 service points during the preceding calendar year.
(c)
Computation of service points. Service points are calculated as follows:
(1)
Fire department point system:
Regular or special meeting 4 points
Training drill 4 points
Toned calls 4 points
"Senior member"/"elected official" 75 points
(2)
Exeter Rescue Corps point system:
12 hours of duty time per month 5 points
15 hours of duty time per month 8 points
20 hours of duty time per month 10 points
Toned calls 2 points non-transport
4 points transport
Regular or special meeting 5 points
Training drill 5 points
"Elected official" of rescue 75 points
(Ord. of 9-8-20(2))
Sec. 42-183. - Personal tangible property or motor vehicle excise tax exemption.#
If any otherwise qualified Tier 1 or Tier 2 member does not have taxable real estate (real property) for the above stated tax exemptions to be applied against, such member shall be entitled to a tax exemption in the sum of $25,000.00 of value to be applied to the eligible member's tangible personal property, excise, or vehicle tax.
(Ord. of 9-8-20(2))
Sec. 42-184. - Definitions.#
(a)
For the purpose of this ordinance the term "elected official" shall include: president, vice president, secretary, treasurer, financial secretary, chief, and board of director/trustees.
(b)
For the purpose of this ordinance, "senior member" shall mean a member who has not less than 25 years of active volunteer service to Exeter # 1, #2, Exeter Rescue Corps, or in any combination of the fire department/rescue service.
(Ord. of 9-8-20(2))
Sec. 42-185. - Proof of eligibility.#
Such exemptions shall be in addition to any other exemptions to which a member may be entitled; provided that any member seeking such exemption shall have presented to the tax assessor a true and accurate account of his or her ratable estate as provided in §§ 44-4-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that such member is entitled to and qualified for such exemption.
(Ord. of 9-8-20(2))
Sec. 42-186. - Certification.#
The board of directors and fire/rescue chief shall certify a member eligible for the tax exemption for taxes assessed as of December 31 to the town tax assessor on or before the succeeding March 1.
(Ord. of 9-8-20(2))
Sec. 42-187. - Effective date.#
This ordinance shall take effect upon passage and shall apply to taxes assessed as of December 31, 2019 for fiscal year 2020-2021 and to such annual assessments made thereafter. All prior inconsistent ordinances and sections thereof are repealed and amended simultaneously in accordance herewith.
(Ord. of 9-8-20(2))
Secs. 42-188—42-190. - Reserved.#
ARTICLE VIII. - BOONE LAKE DAM MANAGEMENT DISTRICT#
Footnotes:
--- (8) --- Editor's note— An amendment adopted Dec. 10, 2018, repealed the former Art. VIII, §§ 42-191—42-198, and enacted a new Art. VIII as set out herein. The former Art. VIII pertained to similar subject matter and derived from Ord. of 11-15-07, § 1; Ord. of 7-7-08, § 1.
Sec. 42-191. - Location and object.#
(a)
Location. The Boone Lake Dam Management District (hereinafter referred to as "management district") shall include all that part of the town located within the limits of that plat filed with the Exeter Town Hall, Assessors Tax Maps, dated 1988, maps numbered 19, 83 and 84, corrected to November 1989, as the same may be amended from time to time and which encompasses properties located on East Shore Drive, West Shore Drive and Birch Drive, said area being commonly known as Boone Lake or Boone Lake Shores.
(b)
Object. The object of the management district is to apportion among and collect from the owners of property within management district the costs of maintaining and repairing State Dam No. 219 and the lake access routes now owned by, and to pay the costs of utilities servicing and taxes assessed against properties of the Boone Lake Improvement Association, Inc. that may be used by the management district, and to raise funds for administering the management district, by establishing and regulating procedures by which the assessment and collection of funds can be made for the aforementioned purposes in an organized, efficient and equitable manner. In connection therewith, the management district may raise money as provided herein and may borrow money and repay it through the sale and redemption of bonds or other securities.
(Amd. of 12-10-18)
Sec. 42-192. - Voting.#
The owner or, if more than one, the owners collectively of any parcel located within the limits of the management district and assessed by the Exeter assessors' office as a separate parcel for real estate tax purposes (hereinafter parcel(s)) shall have one vote for each such parcel so owned on matters concerning the management district as hereinafter provided for; provided, however, that parcels in the same ownership that are contiguous to one another and used as one site shall be treated together as one parcel for voting purposes, and the term "parcel" shall include such contiguous parcels with regard to voting when the context so requires. The owner of any such parcel shall be the eligible voter entitled to cast such vote; but if there is more than one owner of any such parcel the owners thereof present at any meeting shall jointly: (1)
Designate one such owner as the eligible voter entitled to cast the vote on behalf of all owners, and
(2)
If they so wish, designate one such owner who shall be the alternate eligible voter in circumstances where the eligible voter is not present and voting at a meeting,
and a written record of such designation(s) shall be filed with the board of directors and shall remain in force and effect until modified or amended by subsequent designations filed in the same fashion. The term "eligible voter" when used herein shall mean the eligible voter or the alternative eligible voter, as the context so requires. A vote cast by an eligible voter shall be deemed to be cast pursuant to the consent of all the owners. The term "owner" or "owners" as used herein shall mean those persons identified as the assessed owners of such parcel or parcels according to the records of the Exeter assessors' office as of 60 days before the scheduled date of any meeting, the date on which notices are sent or the date on which bills are rendered, as the case may be; provided that if such owners have transferred the parcel or parcels and the successor or successors have not yet been identified by such records as the assessed owners thereof, a certified copy of the recorded deed or other official evidence of ownership, together with an affidavit under oath by one or more of the persons claiming to be such successor(s) stating that such deed or other evidence is correct, when filed with the board of directors shall serve to establish that such successors are the successors to such owners of the parcel, and shall be considered owners for all purposes hereunder. The term "Exeter assessors' office" as used herein shall, when the context so requires, include the Exeter collector's office, or other department of the town required to make and keep assessments of real property therein.
(Amd. of 12-10-18)
Sec. 42-193. - Financial meetings.#
(a)
After the initial board of directors has been appointed by the town council as hereinafter provided, the board of directors shall, within 18 months of such appointment, call the initial financial meeting of the management district, to be held in a place within the limits of the town or at a place within a town immediately adjacent thereto, mailing a copy of a proposed budget, and any proposed bylaws and a notice of the place and the time of the meeting (which shall be no sooner than 30 days after said notice is mailed) in the same fashion as provided hereafter for subsequent annual financial meetings. The chairman of the board of directors or the vice chairman in the absence of the chairman shall serve as the moderator at this initial financial meeting. All action, business and procedures that could take place at or which would govern any annual financial meeting as herein provided may take place and will govern at the initial financial meeting, except as otherwise provided herein and the assessment, collection and enforcement of any amounts approved at such meeting shall be governed accordingly. The first order of business at the initial financial meeting shall be the election of a clerk, a treasurer and a collector/assessor of the management district, all of whom must themselves be owners of parcels, who shall thereupon serve as such officers and constitute the board of directors of the management district and until the election of their respective successors. The second order of business shall be the adoption of bylaws, if any have been proposed. The third order of business at the initial financial meeting shall be the adoption of a budget, if any has been proposed. After such initial financial meeting, subsequent annual financial meetings shall be held at a place within the limits of the town of Exeter or at a place within a town immediately adjacent thereto as specified in the notice hereinafter mentioned in the month of June of each year.
(b)
In connection with annual financial meetings, 30 days prior to the annual financial meeting in June, a proposed budget for the management district shall be prepared by the board of directors and shall be mailed to the owners of each parcel, in each case addressed to such owners in the same manner as, and mailed via first class mail to the mailing address specified in the records of the town assessors' office for the mailing of real estate tax bills, unless a successor or successors has been established as provided herein, in which case the budget shall be so mailed to such successor or successors to the address, if any, provided to the board of directors in writing by such successor or successors. The budget shall be accompanied by a notice of the date, time and place of the annual financial meeting.
(c)
A quorum at the annual financial meeting shall be eligible voters for 25 parcels. In the event that, for any reason, a quorum is not present at the time a meeting is scheduled to open, the board of directors is authorized to delay the opening time of, or postpone said meeting for such period of time, as in the discretion of the board of directors shall best serve the interests of the management district, said postponement to be done by proclamation and posting at two conspicuous places within the management district. If a quorum is not present when the meeting is resumed on the date to which is has been postponed the meeting may be held with only the board of directors and such eligible voters of parcels in the management district as may be in attendance and they shall be empowered to vote upon all matters legally before the meeting, each member of the board of directors having one vote and eligible voters of parcels (other than members of the board of directors) casting votes in the manner above described. In voting upon or in connection with any amendments to the proposed budget the following matters shall be considered:
(1)
The proper construction, management, preservation and support of the dam and related facilities, lake and property.
(2)
The purchase or rental of all necessary equipment and generally all things necessary and proper for managing the management district, and carrying into effect and attaining the objectives of which this article is declaratory.
(3)
The improvement, or the payment of expenses relating to property belonging to the Boone Lake Improvement Association, Inc., including access routes and facilities, used by the residents of Boone Lake in connection with the lake or by the management district for its operation.
(4)
The creation of a reserve fund for the future management and replacement of property and equipment.
(5)
The periodic auditing of the financial records of the management district.
(6)
The times for payment of management charges and fees and the penalties for late payments.
(7)
Payment of any charges and expenses arising within the management district, incidental or not to the above.
(8)
Remuneration for the officers of the management district.
(9)
Liquidating any obligations previously assumed by the Boone Lake Improvement Association, Inc. for repairs done to the dam.
(d)
In addition to voting upon the budget, the following action may be taken:
(1)
Voting to fill vacancies on expired or unexpired terms of duly elected officers, who shall consist of a clerk, collector/assessor and a treasurer. All candidates for elected office must submit their name and the particular office which they are seeking, in writing, to the clerk by 4:30 p.m. 30 days prior to the initial financial meeting or any annual financial meeting or special meeting. As to each office, the candidate with the most votes shall be deemed to be elected to that office.
(2)
Voting upon any other matters that shall legally come before the meeting.
(e)
Approval of matters voted upon at the initial financial meeting, or any annual financial meeting or special meeting, except the election of officers, shall be by a majority of the votes cast; as to the election of officers, the candidate for any particular office with the most votes shall be deemed to be elected to that office.
(Amd. of 12-10-18)
Sec. 42-194. - Quarterly meetings.#
Quarterly meetings shall be held at a place within the limits of the Town of Exeter or at a place within a town immediately adjacent thereto as specified in the notice hereinafter mentioned in the months of March (Community Projects meeting), September (Lake Maintenance Meeting), and December (as needed). All quarterly meetings shall be held within the month noted of each year. Notice of the meetings shall be given via electronic notification, unless otherwise requested in writing by the property owner, to all property owners at least 30 days before such meeting and at a posted conspicuous place within the district during said time. The management district shall provide an agenda for each quarterly meeting.
(Amd. of 12-10-18)
Sec. 42-195. - Collection of management fees.#
Any amounts approved for the budget at the initial financial meeting, an annual financial meeting or special meeting shall immediately become a lien upon all parcels within the management district as provided for in the enabling legislation, in proportion, in the case of each parcel, to the relative weighted value of that parcel as defined herein, and shall be payable as established at the initial financial meeting, annual financial meeting or special meeting, as the case may be. The relative weighted value shall, for any parcel, be equal to the quotient resulting from dividing the assessed value of that parcel, as established by the town assessors' office for general tax purposes, by the assessed values of all parcels, as so established, situated within the limits of the management district. The lien hereunder shall endure as provided in the enabling legislation.
Within 60 days after the approval of any budget at the initial financial meeting or any annual financial meeting or special meeting the board of directors shall cause the collector/assessor to mail to the owners of each parcel of land located within the management district bills for the collection of the amounts due with respect to each parcel, with the bills in each case addressed to such owners in the same manner as, and mailed via first class mail to the mailing address specified in the records of the town assessors' office for the mailing of real estate tax bills, unless a successor or successors has been established as provided herein, in which case the bill shall be so mailed to such successor or successors to the address, if any, provided to the board of directors by such successor or successors. Parcels owned by the same person or persons may be included in the same bill. The amount due with respect to any parcel shall be determined by multiplying that parcel's relative weighted value by the amount of the budget, as approved. Bills shall be payable in full on or before the thirtieth day after they have been mailed or in any other manner as may have been established at the initial financial meeting or any annual financial meeting or special meeting. Amounts due, and any costs incurred in connection with the collection of management fees or the enforcement of the lien securing them shall, in addition to being added to the amount of the lien, be the personal liability of all owners of a parcel at the time the lien arises, which liability shall be joint and several with respect to all owners of the parcel, in favor of the management district, shall be payable as aforesaid and shall bear interest and penalties in the same manner as determined under law with respect to real estate taxes.
The treasurer shall upon request and for a fee of $25.00 issue a certificate which shall state any amounts of management fees that are due and owing on the date said certificate is given. Any such certificate may be recorded within 150 days after its date with the town clerk in the land evidence records, and if so recorded shall operate to discharge the parcel of real estate specified from the lien of all amounts then due for management fees which do not appear by said certificate to be then due and owing, except such fees that are the subject of a recorded notice or statement of lien, which such notice or statement of lien can be discharged by specific release, all as hereinafter provided; but a certificate issued under this section shall not affect the obligation of any person liable for the payment of any management fee by reason of being the assessed owner of such parcel of real estate at the time any such lien arose.
Collection and enforcement of the liens securing amounts due for management fees shall be in the same manner as provided for the collection of taxes by municipalities in this state, or as may otherwise or hereafter be permitted or established by law.
(Amd. of 12-10-18)
Sec. 42-196. - Officers.#
The officers of the management district shall be composed of between five or seven members, of which clerk, collector/assessor, treasurer, and gate keeper are standing members and they shall be collectively referred to as the board of directors. Each shall, except in the case of death, resignation or disability or removal from office for cause, hold office for two years and until their respective successors are elected. The persons who shall serve as the initial board of directors shall be appointed by the town council as soon as reasonably possible after the passage of this article, and they shall serve until their respective successors are elected at the initial financial meeting. (1)
Board of directors. The board of directors shall consist of the officers of the management district, whether appointed by the town council, or elected at the initial financial meeting or any subsequent annual financial meeting or special meeting.
a.
The board of directors shall elect one of its members as chairperson, who shall not be the clerk, and one of its members as vice chairperson. The chairperson, and in the chairman's absence, the vice chairman, shall preside at all meetings of the management district and shall conduct all meetings in accordance with Roberts Rules of Order (latest revision).
b.
The board of directors shall appoint all committees, subject to confirmation by a majority vote thereon at any meeting.
c.
The board of directors, at each annual financial meeting, shall make a written report to the owners of parcels of the state of affairs of the management district. Financial and other records of the management district shall be open for inspection by the owners of properties within the management district at reasonable times and upon reasonable notice.
d.
Whenever a vacancy shall occur in the board of directors either through death, resignation or disability or removal for cause, the remaining members of the board of directors shall appoint an owner of a parcel to serve in such capacity until the next annual financial meeting or special meeting, and until his or her successor is elected.
e.
The board of directors shall have the authority to retain legal counsel at an annual cost to be determined by a majority vote thereon at any meeting. Said legal counsel shall be available in an advisory capacity for all committees of the management district and shall render legal opinions, whenever requested to do so, on any question pertaining to the management district.
f.
The board of directors, acting in behalf of the management district, shall have the right to sue and be sued in the courts of this state having jurisdiction to hear, try or determine such causes. Any elected or appointed district official, employee or member of the management district is entitled to all rights and benefits of indemnification as set out or referred to in the enabling legislation.
(2)
Clerk. The clerk shall on behalf of the board of directors give notice of the initial financial meeting and every annual financial meeting or special meeting of the management district by notifying all property owners by mail as herein provided. The clerk shall take the minutes of all meetings and shall be held responsible for the management of same.
(3)
Treasurer. The treasurer before proceeding to discharge these duties shall, if required so to do after a majority vote, give bond to the management district in such sum and with such surety as may be determined by said vote, which will provide for the faithful discharge of the duties of office. The premium for said bond shall be paid by the management district. Said bond shall be deposited with the town council. The treasurer shall pay out and expend only those funds that are authorized by general or specific vote of the management district at the initial financial meeting or any annual financial meeting or special meeting. The treasurer shall have the authority to borrow such sums that may be so authorized at the initial financial meeting, annual financial meeting or special meeting, and shall have the authority to invest any surplus funds, subject to the advice and consent of the board of directors, in any interest-bearing accounts as provided by law.
(4)
Collector/assessor. The collector/assessor, before proceeding to discharge these duties, shall, if required so to do after a majority vote, give bond to the management district in such sum and with such surety as may be determined by said vote, which will provide for the faithful discharge of the duties of office. The premium for said bond shall be paid by the management district. Said bond shall be deposited with the town council. The collector/assessor shall determine the management fees due with respect to any parcels. Upon approval of any budget at the initial financial meeting, annual financial meeting or special meeting the collector/assessor shall on behalf of the board of directors produce management fee bills based on the budget approved by the management district and shall immediately provide the treasurer with a true and complete list of the same and further shall maintain records of all collections and delinquent charges and provide annual written reports thereof. The bills shall be mailed as herein provided no later than 60 days after the initial financial meeting or any annual financial meeting or special meeting establishing amounts due and shall be payable within 30 days after they have been mailed, unless otherwise established at such meetings, and shall indicate when payments are due and the penalties for late payments. The collector/assessor shall pay over to the treasurer on the first day of each month the total management fees collected during the previous month, or at more frequent intervals, at the option of the collector/assessor. The collector/assessor may at any time while a management fee is due and owing but unpaid record a notice or statement of lien with the town clerk in the land evidence records indicating the amount due. Additional amounts thereafter becoming due shall be secured by said notice or statement without the necessity of recording further statements. The treasurer may discharge the lien by a release filed with the town clerk in the land evidence records that makes specific reference to the recorded notice or statement and states that all amounts thereunder have been paid.
The collector/assessor for said management district shall collect all management fees due, and for the purpose of collecting the same shall have the same powers and authority as are now by law conferred on collectors of taxes for towns in the state.
The collector/assessor shall be empowered, subject to unanimous approval of the board of directors, to appoint an agent for collection of management fees. Said agent at the time of appointment shall give bond to the management district in such sum and with such surety as the management district shall determine, which will provide for the faithful performance of the duties of said agent. The premium for said bond shall be paid by the management district. Said bond shall be deposited with the town council.
(f)
Gate keeper. The gate keeper shall on behalf of the board of directors manage the water level within the lake. The gate keeper shall be the point of contact for outside agencies to include the DEM, Exeter Emergency Management Personnel, URI Watershed Watch, contracted inspectors, and any other outside agency that has to do with the body of water and dam area of the lake. The gate keeper shall inspect the dam once per month per DEM guidelines and record all pertinent information. The gate keeper shall keep a written Log for the following: Dam Maintenance, Dam Leak Monitoring Program, and DEM Permit.
(g)
Members at large. The board of directors shall also include a minimum of one or maximum of three members at large.
(Amd. of 12-10-18)
Sec. 42-197. - Reporting to town and department of environmental management.#
At least annually the management district shall submit complete and detailed reports to the town and the department of environmental management.
(Amd. of 12-10-18)
Sec. 42-198. - Amendments to article.#
In the event that the eligible voters for 15 parcels at any duly called meeting of the management district shall deem that this article should be amended or revised, then and in that event, the board of directors shall appoint a committee, approved by a majority vote at such meeting, to study such proposed amendment or revision. Said committee shall report its findings at the next annual meeting at which time the approval or disapproval of the proposed amendment or revision shall be voted upon. Upon approval of any amendment or revision by the management district, the same shall be referred to the town council during the current session, or if not in session at the time, the next session for its consideration.
Nothing herein shall be construed as limiting the adoption of or amendments to bylaws concerning the administration of the management district.
(Amd. of 12-10-18)
Secs. 42-199—42-210. - Reserved.#
ARTICLE IX. - RESERVED#
Footnotes:
--- (9) --- Editor's note— An ordinance adopted Jan. 5, 2026, repealed Art. IX, §§ 42-211—42-215, which pertained to exemption for owners of low- or moderate-income housing and derived from an ordinance adopted March 2, 2009, §§ 1—4.
Secs. 42-211—42-230. - Reserved.#
ARTICLE X. - WAIVER OF INTEREST#
Sec. 42-231. - Waiver of interest on overdue quarterly tax payments.#
(a)
Notwithstanding any other provision in this chapter to the contrary, the tax collector of the Town of Exeter is authorized to grant a waiver of interest on one quarter's overdue property tax payment and to allow the remaining balance of taxes owed by a qualified taxpayer to be paid on a quarterly basis provided that all of the following conditions are satisfied by the taxpayer:
(1)
The property subject to the overdue payment is the residence of the taxpayer and has been for the five years immediately preceding the due date of the tax payment which is overdue.
(2)
The request for a waiver of interest is in writing, signed and dated by the taxpayer.
(3)
The taxpayer has, without prior waiver, made timely payments of taxes to the Town of Exeter for the five years immediately preceding the tax payment which is overdue. The burden of proof of timely payments shall be upon the taxpayer and shall be so proven at the time that the written request for waiver is made.
(4)
The bill for which the payment is overdue was issued less than two years prior to the date of the request for a waiver of interest.
(b)
In no event shall the waiver of interest on a tax bill exceed $500.00. Decisions of the tax collector shall be in writing and contain a notice to the Exeter Town Council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and may file a claim for reimbursement with the Exeter Town Council within ten days of the decision.
(c)
Any such request for waiver of taxes which meets the criteria of this article shall be granted.
(Ord. of 4-7-2016(1))
State Law reference— G.L. 1956 544-5-8.1 (P.L. 2001, ch. 92, §1.)
Editor's note— Ord. of 4-7-2016(1) amended the Code by add provisions designated as § 42-211. Inasmuch as there were already provisions so designated, the provisions have been redesignated as § 42-231, at the discretion of the editor.
ARTICLE XI. - TAXATION OF RENEWABLE ENERGY SYSTEMS#
Sec. 42-232. - Taxation of renewable energy systems.#
(a)
Pursuant to section 44-3-3(a)(48)(49) of the Rhode Island General Laws, residential and manufacturing properties utilizing installed renewable energy systems for the purpose of off-setting electrical costs for energy consumed on the premises are exempt from local taxation of such systems.
(b)
Pursuant to section 44-5-3(c)(e) of the Rhode Island General Laws, commercial renewable energy systems are subject to a tangible tax payment to the municipality in accordance with rules and regulations adopted by the Rhode Island Office of Energy Resources for all commercial renewable energy systems.
(c)
Pursuant to [section] 44-3-21 of the Rhode Island General Laws, city or town councils of the various cities and towns may, in their discretion and by ordinance, exempt from taxation any renewable energy system located in the city or town.
(Amend. of 3-6-17)
Sec. 42-233. - Taxation.#
In accordance with section 44-5-3(c) of the Rhode Island General Laws, the Town of Exeter hereby authorizes its assessor to levy a tax on renewable—energy—related tangible property as defined in 39-26-5 in accordance with standardized rules and regulations as adopted by the Rhode Island Office of Energy Resources.
(Amend. of 3-6-17)
Sec. 42-234. - Limited exemption.#
In accordance with section 44-3-21 of the Rhode Island General Laws, the Town of Exeter hereby exempts from taxation commercial net-metered renewable energy systems whose sole purpose is to offset the taxpayer's electricity bills and not for any other purpose, including selling of generated power back to the electric distribution system.
(Amend. of 3-6-17)
Sec. 42-235. - Required submissions.#
All commercial renewable energy systems shall be required to provide the tax assessor with a copy of the initial interconnection application and final interconnection agreement prior to construction or installation. Upon request all commercial renewable energy systems must provide the tax assessor with any further information and documentation.
(Amend. of 3-6-17)