Rhode Island General Laws Title 45. Towns and Cities § 45-13-2. “Tax levy” defined

For the purposes of this chapter, “ tax levy” means the total amount of taxes annually certified by the assessors of taxes of the cities and towns, as shown on the annual reports certified by the assessors to the director of revenue; provided, that whenever a city or town, incidental to changing its fiscal year, orders a tax levy to pay its expenses for a fiscal period other than twelve (12) months, “ tax levy” means the tax levy of the city or town of the calendar year preceding the calendar year in which the change of fiscal year takes place.