TITLE 44

Taxation

CHAPTER 44-5

Levy and Assessment of Local Taxes

SECTION 44-5-20.13.1



   § 44-5-20.13.1  Deferment of payment of tax

for qualified senior citizens, disabled citizens and disabled veterans –

Johnston. –

(a) The town council for the town of Johnston may by ordinance, provide that

the payment of property taxes on a single family dwelling owned and occupied by

a senior citizen, disabled citizen or disabled veteran be partially deferred

until the property is disposed by reason of death of all qualified owners, or

by reason of transfer or conveyance; provided however, that any taxes so

deferred shall contribute a lien against the real estate.



   (b) For the purposes of this section the following

definitions shall apply:



   (1) "Senior citizen" means any Johnston resident who is

sixty-five (65) years of age or older.



   (2) "Disabled citizen" means a Johnston resident who has been

determined to be totally disabled by the United States Social Security

Administration.



   (3) "Disabled Veteran" means a Johnston resident who is a

veteran, and has been determined to be totally disabled by the United States

Veterans Administrator.



   (c) The town council for the town of Johnston shall by

ordinance, establish the requirements and application and/or verification

procedures for taxpayers to avail themselves of the benefit of the deferment

provided for in this section.



History of Section.

(P.L. 2007, ch. 393, § 1; P.L. 2007, ch. 493, § 1.)