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.)