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Town of Cumberland, RI
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2024-03-06
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Part II: Code of Ordinances
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Chapter 36 Taxation
Part I: Charter
Ch CH
Charter
Part II: Code of Ordinances
Ch 1
General Provisions
Ch 2
Administration
Ch 3
(Reserved)
Ch 4
Animals
Ch 5
(Reserved)
Ch 6
Buildings and Building Regulations
Ch 7
(Reserved)
Ch 8
Businesses
Ch 9
(Reserved)
Ch 10
Civil Emergencies
Ch 11
Municipal Courts
Ch 12
Emergency Services
Ch 13
(Reserved)
Ch 14
Environment
Ch 15
(Reserved)
Ch 16
Fire Prevention and Protection
Ch 17
Special Flood Hazard Areas and Flood Fringe Areas
Ch 18
Housing
Ch 19
(Reserved)
Ch 20
Land Disturbing Activities
Ch 21
(Reserved)
Ch 22
Law Enforcement
Ch 23
(Reserved)
Ch 24
Library
Ch 25
(Reserved)
Ch 26
Offenses
Ch 27
(Reserved)
Ch 28
Parks and Recreation
Ch 29
(Reserved)
Ch 30
Planning and Development
Ch 31
(Reserved)
Ch 32
Solid Waste Management
Ch 33
(Reserved)
Ch 34
Streets and Sidewalks
Ch 35
(Reserved)
Ch 36
Taxation
Ch 36 Art I
In General
§ 36-1
Tax exemptions generally.
§ 36-2
Tax exemption for wholesale inventory.
§ 36-3
Property tax exemptions for technology related property.
§ 36-4
Property tax deferment plan.
§ 36-5
Tax exemption for the totally disabled.
§ 36-6
Findings.
§ 36-7
Exemptions granted.
§ 36-8
Exemptions for cost or value in excess of 250 kW.
§ 36-9
Application.
§ 36-10
Waiver of interest on overdue quarterly property tax payments.
§ 36-11
through § 36-35. (Reserved)
Ch 36 Art II
Property Tax Exemption for Historic Residences
§ 36-36
Definitions.
§ 36-37
Findings.
§ 36-38
Administration.
§ 36-39
Appeals.
§ 36-40
Property tax reduction.
§ 36-41
Forfeiture of tax reduction.
§ 36-42
Restrictive covenants required.
§ 36-43
(Reserved)
Ch 36 Art III
Cumberland Land Trust, Inc.
§ 36-44
Definition.
§ 36-45
Exemption.
§ 36-46
Legislative approval.
§ 36-47
through § 36-60. (Reserved)
Ch 36 Art IV
Farmland Use Assessment
§ 36-61
Legislative finding.
§ 36-62
Definitions.
§ 36-63
Valuation rate.
§ 36-64
Application and agreement.
§ 36-65
Restrictive covenants required.
§ 36-66
Right of first refusal.
§ 36-67
Notification to sell.
§ 36-68
Notice of lien.
§ 36-69
Application.
§ 36-70
Appeals.
§ 36-71
Filing of false or misleading information or application.
§ 36-72
through § 36-80. (Reserved)
Ch 36 Art V
Assessment Appeal Procedures
§ 36-81
Appeal of assessment to the Town Assessor.
§ 36-82
Duties of Town Assessor regarding appeal.
§ 36-83
Further appeals to the Assessment Board of Review.
§ 36-84
Hearings scheduled before the Assessment Board of Review.
§ 36-85
Payment of taxes during the appeal process.
§ 36-86
Filing of an account.
§ 36-87
Rights cumulative.
§ 36-88
through § 36-100. (Reserved)
Ch 36 Art VI
Job Creation Incentive Program
§ 36-101
Introduction.
§ 36-102
Goals and objectives.
§ 36-103
Description.
§ 36-104
Definitions.
§ 36-105
Program I.
§ 36-106
Program II.
§ 36-107
Program III.
§ 36-108
Administration.
§ 36-109
through § 36-130. (Reserved)
Ch 36 Art VII
Program of Tax Stabilization at Highland II Corporate Park
§ 36-131
Established.
§ 36-132
Payment in lieu of assessment.
§ 36-133
Tax rate and valuation established; fixed schedule.
§ 36-134
Regular assessment to be paid in eleventh year.
§ 36-135
Other tax benefits not affected.
§ 36-136
Termination of plan.
§ 36-137
Reasonable consideration.
§ 36-138
Plan amended for specific lots.
Ch 36 Art VIII
Levy and Assessment of Taxes
§ 36-139
Tax classification plan.
§ 36-140
Classes of property.
§ 36-141
Legislative finding.
§ 36-142
Maximum tax increase.
§ 36-143
Annual tax levy resolutions and worksheets.
§ 36-144
through § 36-160. (Reserved)
Ch 36 Art IX
Senior Citizen Tax Deferment Program
§ 36-161
Legislative finding.
§ 36-162
Definitions.
§ 36-163
Eligibility.
§ 36-164
Procedure.
§ 36-165
Deferment.
§ 36-166
through § 36-169. (Reserved)
Ch 36 Art X
Fair Share Development Impact Fees
§ 36-170
Impact fees authorized.
§ 36-171
Findings.
§ 36-172
Applicability.
§ 36-173
Fee schedule.
§ 36-174
Exemptions.
§ 36-175
Administration of impact fees.
§ 36-176
Alternative means of satisfying impact fees.
§ 36-177
Petitions and appeals to Town Council.
§ 36-178
Exempt building permits.
§ 36-179
(Reserved)
Ch 36 Art XI
Tax Stabilization Agreements; Findings
§ 36-180
Legislative findings.
§ 36-181
Definitions.
§ 36-182
Public hearing required.
§ 36-183
Findings and determinations required.
§ 36-184
Procedure for adoption of agreement.
§ 36-185
Renewable energy resources.
§ 36-186
Agreement prohibited.
Ch 37
(Reserved)
Ch 38
Traffic and Vehicles
Ch 39
(Reserved)
Ch 40
Utilities
Appendix
Apx A
Land Development and Subdivision Regulations
Apx B
Zoning
Apx C
Schedule of Fees and Charges
Code Comparative Table - Ordinances
Ch CCT
Code Comparative Table Ordinances
Disposition List
Ch DL
Disposition List
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Chapter 36
Taxation
Article I
In General
chevron_right
§ 36-1
Tax exemptions generally.
chevron_right
§ 36-2
Tax exemption for wholesale inventory.
chevron_right
§ 36-3
Property tax exemptions for technology related property.
chevron_right
§ 36-4
Property tax deferment plan.
chevron_right
§ 36-5
Tax exemption for the totally disabled.
chevron_right
§ 36-6
Findings.
chevron_right
§ 36-7
Exemptions granted.
chevron_right
§ 36-8
Exemptions for cost or value in excess of 250 kW.
chevron_right
§ 36-9
Application.
chevron_right
§ 36-10
Waiver of interest on overdue quarterly property tax payments.
chevron_right
§ 36-11
through § 36-35. (Reserved)
chevron_right
Article II
Property Tax Exemption for Historic Residences
chevron_right
§ 36-36
Definitions.
chevron_right
§ 36-37
Findings.
chevron_right
§ 36-38
Administration.
chevron_right
§ 36-39
Appeals.
chevron_right
§ 36-40
Property tax reduction.
chevron_right
§ 36-41
Forfeiture of tax reduction.
chevron_right
§ 36-42
Restrictive covenants required.
chevron_right
§ 36-43
(Reserved)
chevron_right
Article III
Cumberland Land Trust, Inc.
chevron_right
§ 36-44
Definition.
chevron_right
§ 36-45
Exemption.
chevron_right
§ 36-46
Legislative approval.
chevron_right
§ 36-47
through § 36-60. (Reserved)
chevron_right
Article IV
Farmland Use Assessment
chevron_right
§ 36-61
Legislative finding.
chevron_right
§ 36-62
Definitions.
chevron_right
§ 36-63
Valuation rate.
chevron_right
§ 36-64
Application and agreement.
chevron_right
§ 36-65
Restrictive covenants required.
chevron_right
§ 36-66
Right of first refusal.
chevron_right
§ 36-67
Notification to sell.
chevron_right
§ 36-68
Notice of lien.
chevron_right
§ 36-69
Application.
chevron_right
§ 36-70
Appeals.
chevron_right
§ 36-71
Filing of false or misleading information or application.
chevron_right
§ 36-72
through § 36-80. (Reserved)
chevron_right
Article V
Assessment Appeal Procedures
chevron_right
§ 36-81
Appeal of assessment to the Town Assessor.
chevron_right
§ 36-82
Duties of Town Assessor regarding appeal.
chevron_right
§ 36-83
Further appeals to the Assessment Board of Review.
chevron_right
§ 36-84
Hearings scheduled before the Assessment Board of Review.
chevron_right
§ 36-85
Payment of taxes during the appeal process.
chevron_right
§ 36-86
Filing of an account.
chevron_right
§ 36-87
Rights cumulative.
chevron_right
§ 36-88
through § 36-100. (Reserved)
chevron_right
Article VI
Job Creation Incentive Program
chevron_right
§ 36-101
Introduction.
chevron_right
§ 36-102
Goals and objectives.
chevron_right
§ 36-103
Description.
chevron_right
§ 36-104
Definitions.
chevron_right
§ 36-105
Program I.
chevron_right
§ 36-106
Program II.
chevron_right
§ 36-107
Program III.
chevron_right
§ 36-108
Administration.
chevron_right
§ 36-109
through § 36-130. (Reserved)
chevron_right
Article VII
Program of Tax Stabilization at Highland II Corporate Park
chevron_right
§ 36-131
Established.
chevron_right
§ 36-132
Payment in lieu of assessment.
chevron_right
§ 36-133
Tax rate and valuation established; fixed schedule.
chevron_right
§ 36-134
Regular assessment to be paid in eleventh year.
chevron_right
§ 36-135
Other tax benefits not affected.
chevron_right
§ 36-136
Termination of plan.
chevron_right
§ 36-137
Reasonable consideration.
chevron_right
§ 36-138
Plan amended for specific lots.
chevron_right
Article VIII
Levy and Assessment of Taxes
chevron_right
§ 36-139
Tax classification plan.
chevron_right
§ 36-140
Classes of property.
chevron_right
§ 36-141
Legislative finding.
chevron_right
§ 36-142
Maximum tax increase.
chevron_right
§ 36-143
Annual tax levy resolutions and worksheets.
chevron_right
§ 36-144
through § 36-160. (Reserved)
chevron_right
Article IX
Senior Citizen Tax Deferment Program
chevron_right
§ 36-161
Legislative finding.
chevron_right
§ 36-162
Definitions.
chevron_right
§ 36-163
Eligibility.
chevron_right
§ 36-164
Procedure.
chevron_right
§ 36-165
Deferment.
chevron_right
§ 36-166
through § 36-169. (Reserved)
chevron_right
Article X
Fair Share Development Impact Fees
chevron_right
§ 36-170
Impact fees authorized.
chevron_right
§ 36-171
Findings.
chevron_right
§ 36-172
Applicability.
chevron_right
§ 36-173
Fee schedule.
chevron_right
§ 36-174
Exemptions.
chevron_right
§ 36-175
Administration of impact fees.
chevron_right
§ 36-176
Alternative means of satisfying impact fees.
chevron_right
§ 36-177
Petitions and appeals to Town Council.
chevron_right
§ 36-178
Exempt building permits.
chevron_right
§ 36-179
(Reserved)
chevron_right
Article XI
Tax Stabilization Agreements; Findings
chevron_right
§ 36-180
Legislative findings.
chevron_right
§ 36-181
Definitions.
chevron_right
§ 36-182
Public hearing required.
chevron_right
§ 36-183
Findings and determinations required.
chevron_right
§ 36-184
Procedure for adoption of agreement.
chevron_right
§ 36-185
Renewable energy resources.
chevron_right
§ 36-186
Agreement prohibited.
chevron_right