# R.I. Gen. Laws § 44-5-2.3: Scituate €” Maximum levy

> Rhode Island · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.3

## Section

- **Citation:** R.I. Gen. Laws § 44-5-2.3
- **Heading:** Scituate €” Maximum levy
- **Jurisdiction:** Rhode Island
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** RI Code / Title 44 / Chapter 44-5 / Section 44-5-2.3

## Text

(a) Notwithstanding any other provisions of this chapter, in connection with the change of Scituate€™s fiscal year from April 1 to June 30, the town may levy a tax for its extended fiscal year in excess of four percent (4.0%) in excess of the amount levied and certified by the town for the prior year, and such tax levy may cover a period of sixteen (16) months.

(b) €œExtended fiscal year€ means the period April 1, 2023, to June 30, 2024.

(c) Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided that, the town is authorized to permit taxes to be paid in five (5) equal installments.

## Nearby sections

- [R.I. Gen. Laws § 44-5-1 § 44-5-1. Powers of city or town electors to levy €” Date of assessment of valuations.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-1.md)
- [R.I. Gen. Laws § 44-5-2 § 44-5-2. Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.md)
- [R.I. Gen. Laws § 44-5-2.1 § 44-5-2.1. Jamestown €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.1.md)
- [R.I. Gen. Laws § 44-5-2.2 § 44-5-2.2. West Warwick €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.2.md)
- [R.I. Gen. Laws § 44-5-2.3 § 44-5-2.3. Scituate €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.3.md)
- [R.I. Gen. Laws § 44-5-2.4 § 44-5-2.4. Woonsocket €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.4.md)
- [R.I. Gen. Laws § 44-5-3 § 44-5-3. Ratable property of a city or town €” Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-3.md)
- [R.I. Gen. Laws § 44-5-4 § 44-5-4. Purpose of tax levied by city or town electors.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-4.md)
- [R.I. Gen. Laws § 44-5-5 § 44-5-5. Determination of date on which taxes due €” Penalties on delinquencies.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-5.md)
- [R.I. Gen. Laws § 44-5-7 § 44-5-7. Provision for municipal installment payments.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-7.md)
- [R.I. Gen. Laws § 44-5-8 § 44-5-8. Form of option for quarterly payment.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.md)
- [R.I. Gen. Laws § 44-5-8.1 § 44-5-8.1. Waiver of interest on overdue quarterly tax payments.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.1.md)
- [R.I. Gen. Laws § 44-5-8.2 § 44-5-8.2. Johnston €” Tax amnesty period.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.2.md)
- [R.I. Gen. Laws § 44-5-8.3 § 44-5-8.3. Coventry €” Tax amnesty period.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.3.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.3. Check the current official text before relying on it. Not legal advice.