The annual apportionment and payment of any sums during the state’s fiscal year shall be based on the annual tax levy of the respective cities and towns as of December 31st of the calendar year preceding the calendar year in which the current state fiscal year begins.
R.I. Gen. Laws § 45-13-3
Apportionment based on levy for preceding year
P.L. 1947, ch. 1887, art. 9, part 2, § 1; P.L. 1951, ch. 2751, § 1; G.L. 1956, § 45-13-3.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.