TITLE 44

Taxation

CHAPTER 44-5

Levy and Assessment of Local Taxes

SECTION 44-5-69



   § 44-5-69  Local fire districts –

Requirements of annual budget – Annual financial statements and

publication of property tax data. –

Every fire district authorized to assess and collect taxes on real and personal

property in the several towns in the state shall be required to have annual

financial statements audited by an independent auditing firm approved pursuant

to § 45-10-4 by the auditor general. The auditor general may waive or

modify form and content of financial statements and scope of the audit, based

upon the size of the fire districts. The financial statements for fiscal year

2015 and every fiscal year thereafter shall be presented at the district's

first annual meeting subsequent to receipt of said financial statements. At

least ten (10) days prior to said annual meeting, a copy of such financial

statements shall be filed by the fire district with the town clerk for the town

in which the district(s) is located. A copy of the financial statements shall

be simultaneously sent to the auditor general and the division of municipal

finance in the department of revenue. The fire districts shall also provide to

the division of municipal finance in the department of revenue the adopted

budget thirty (30) days of final action, and other information on tax rates,

budgets, assessed valuations, and other pertinent data upon forms provided by

the division of municipal finance. The information shall be published by the

department of revenue.



History of Section.

(P.L. 1997, ch. 40, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L.

2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2014, ch. 31,

§ 4; P.L. 2014, ch. 33, § 4.)