§ 45-56-6 - Tax levy for benefit of district.
SECTION 45-56-6
§ 45-56-6 Tax levy for benefit ofdistrict. – (a) An ordinance establishing a downtown center special services district shallprovide the time and manner for determining the levy on real property withinthe district which is recommended by the board of commissioners of the districtpursuant to § 45-56-2(5).
(b) In order to provide that different areas, and differentland use categories, within the downtown center special services district mayshare equitably in the funding of the district in proportion to the differentbenefits to be derived, an ordinance establishing the downtown center specialservices district may divide the district into subdistricts, and the ordinancemay further provide a separate basis for the determination of the levyrecommended pursuant to § 45-56-2(5) on taxable interests in real propertywithin each subdistrict.
(c) An ordinance establishing the downtown center specialservices district may create, for taxing purposes only, different categories ofland use within the district, and the ordinance may further provide a separatebasis for the determination of the levy recommended pursuant to §45-56-2(5) on each category of land use.
(2) If an ordinance establishing a district divides thedistrict into subdistricts, and if the ordinance also creates different landuse categories, the ordinance may also provide a basis for the determination ofthe levy recommended pursuant to § 45-56-2(5) on taxable interests in realproperty in a land use category in a subdistrict which is different from thebasis for determining the levy recommended on taxable interests in realproperty in the same land use category in another subdistrict or in othersubdistricts.
(d) An ordinance establishing the downtown center specialservices district shall provide that, when the board of commissioners of thedistrict shall, in a timely manner, recommend to the legislative body of themunicipality in which the district is located a levy upon the taxable interestsin real property within the district, pursuant to § 45-56-2(5) andpursuant to the ordinance, it is the obligation of the legislative body toimpose the levy as a municipal levy, and the levy shall be in addition to theregular municipal levy, and it is the obligation of the municipality to collectthe levy for the benefit of the district. All moneys received by the board ofcommissioners of the district or by a municipality on behalf of the districtshall be paid into the general fund of the municipality where an account ismaintained of the moneys for the benefit of the district. Notwithstanding anyprovision of the general laws, public laws or any special act or any municipalcharter to the contrary, the treasurer of the municipality shall disburse fundsin accordance with an annual budget adopted by the board of commissioners ofthe district.