OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING

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OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
SMITHFIELD TOWN COUNCIL
         MEETING

     OPEN SESSION

       TUESDAY
    January 18, 2022
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
SMITHFIELD TOWN COUNCIL VIRTUAL
                                       MEETING
                               TUESDAY, JANUARY 18, 2022
                                        6:30 P.M.

                        Please join the meeting from your computer, tablet or smartphone.
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6:30 P.M.    EXECUTIVE SESSION

      A.     Convene into executive session to consider, discuss, and act upon matters
             pursuant to Rhode Island General Laws Section 42-46-5(a)(1), Personnel; Town
             Manager Annual Review.

7:00 P.M.    AGENDA

      I.     Regular meeting reconvened at 7:00 p.m.
             -   Announce any executive session votes required to be disclosed pursuant to
                 Rhode Island General Laws, Sec. 42-46-4.
      II.    Prayer
      III.   Salute to the Flag
      IV.    Presentations: None
      V.     Minutes: None
      VI.    Consider, discuss and act upon the following possible appointments and
             reappointments:
             A. Tree Warden reappointment with a term expiring in December of 2022.
      VII.   Public Hearings:
             A. Schedule a public hearing on February 15, 2022 to consider, discuss, and act
                 upon amendments to Chapter 19 of the Code of Ordinances entitled “Capital
                 Improvements” and replacing it with Chapter 19 entitled “Capital Program
                 and Reserve Funds”.
             B. Schedule a public hearing on February 15, 2022 to consider amendments to
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
Chapter 321 of the Code of Ordinances entitled “Taxation” by adding Article
           VI entitled “Exempting or Stabilizing of Taxes on Qualifying Commercial or
           Manufacturing Property”.
        C. Conduct a public hearing to consider, discuss and act upon approving a new
           Class B-Victualler Beverage License for Fresco Ditto, Inc. d/b/a “Fresco”,
           181 George Washington Highway to include Outdoor Seating/Bar Service,
           with the hours of operation to be Monday through Sunday, 6:00 a.m. to 1:00
           a.m., as applied subject to compliance with all State regulations, local
           ordinances, a copy of the Retail Sales Permit, final approval from the RI
           Department of Health and final inspection from the Smithfield Fire
           Department.
        D. Conduct a show cause hearing to consider, discuss and act upon the possible
           suspension, revocation, or other sanction regarding the listed Liquor Licenses
           due to non-renewal or non-compliance with the conditions of renewal:
           1.   DLA, LLC d/b/a “Parma Ristorante”, 266 Putnam Pike, Unit 1
           2.   Ichiraku, LLC d/b/a “Ichiraku Ramen and Fusion”, 970 Douglas Pike
           3.   Lola’s Lounge, LLC d/b/a “Lola’s Lounge”, 55 Douglas Pike
           4.   Rebel Alliance Group, LLC d/b/a “Bistecca Chop House”, 332 Farnum
                Pike
VIII.   Licenses:
        A. Consider, discuss and act upon approving a new Victualling License for
           Fresco Ditto, Inc. d/b/a “Fresco”, 181 George Washington Highway, as
           applied, subject to compliance with all State regulations, local ordinances, a
           copy of the Retail Sales Permit, final approval from the RI Department of
           Health and final inspection from the Smithfield Fire Department.
        B. Consider, discuss and act upon approving a new Entertainment License for
           Fresco Ditto, Inc. d/b/a “Fresco”, 181 George Washington Highway, as
           applied, subject to compliance with all State regulations, local ordinances and
           a final inspection from the Smithfield Fire Department.
        C. Consider, discuss and act upon approving a new Special Dance License for
           Fresco Ditto, Inc. d/b/a “Fresco”, 181 George Washington Highway, subject
           to compliance with all State regulations, local ordinances and a final
           inspection from the Smithfield Fire Department.
        D. Consider, discuss and act upon approving the renewal of three (3) Victualling
           Only Licenses, as listed, as applied, subject to compliance with all State
           regulations and local ordinances:
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
1. ALG 33 Enterprises, Inc. d/b/a “Piezoni’s”, 259 Putnam Pike
                    2. Target Corporation d/b/a “Target Store T-1404”, 371 Putnam Pike
                    3. Vibe Nutrition RI, LLC d/b/a “Vibe Nutrition, LLC”, 285 George
                       Washington Highway
                 E. Consider, discuss and act upon approving the renewal of one (1) Mobile Food
                     Truck License, as applied, subject to compliance with all State regulations and
                     local ordinances.
                     1. Rhode Island Kona, LLC d/b/a “Rhode Island Kona”, to sell only frozen
                          ice from a truck with RI Reg. number 21700, 4 Cider Lane.
        IX.      Old Business: None.
        X.       New Business:
                 A. Consider, discuss, and act upon the acceptance of the Audit Report for Fiscal
                     Year Ending June 30, 2021 prepared by Hague, Sahady & Co., P.C.
                 B. Consider, discuss, and act upon approving the purchase of one (1) Clovis
                     Training System for Fire Training Structures, LLC, in the amount of one
                     hundred and eleven thousand dollars ($111,000.00) to be funded by FEMA
                     Assistance to Firefighters Grant EMW-2019-FG-10214 and co-share
                     payments from the Greater Woonsocket Fire Chiefs Mutual Aid Association.
                 C. Consider, discuss, and act upon authorizing the purchase of one (1)
                     rescue/ambulance, one (1) engine/pumper truck, and one (1) tower ladder
                     truck from Greenwood Emergency Vehicles of North Attleboro, MA, through
                     the Houston-Galveston Area Council contract, for an amount not to exceed
                     two million, one hundred and fifty-five thousand, nine hundred and fifty-three
                     dollars ($2,155,953.00) to be funded by the EMS billing account.
                 D. Consider, discuss, and act upon approving tax abatements in the amount of
                     five hundred, fifty-nine dollars and fifty-seven cents ($559.57).
        XI.      Public Comment
        XIV.     Adjournment.

                     AGENDA POSTED: THURSDAY, JANUARY 13, 2022*
*It is advised that you download the GoToMeeting app from gotomeeting.com in advance of the
meeting.
**If you are participating in the virtual meeting from your phone, please hit “*6” to mute and unmute
yourself.
***Documentation relating to agenda items can be found on the Town of Smithfield website at
https://www.smithfieldri.com/2021-meeting-agendas/.

The public is welcome to any meeting of the Town Council or its sub-committees. If communication assistance
(readers/interpreters/captions) or any other accommodation to ensure equal participation is needed, please contact
the Smithfield Town Manager’s office at 401-233-1010 at least forty-eight (48) hours prior to the meeting.
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
Recommended Motion:

That the Smithfield Town Council hereby schedules a public hearing on February
15, 2022 to consider and act upon amendments to Chapter 19 of the Code of
Ordinances entitled “Capital Improvements” and replacing it with Chapter 19
entitled “Capital Program and Reserve Funds”.
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
It is hereby ordained by the Town of Smithfield as follows:
Section 1. Part One(1) of the Smithfield Code of Ordinances entitled “ General
Legislation” is hereby amended by repealing Chapter 19, entitled “Capital Improvements”
and replacing it with Chapter 19 entitled “Capital Program and Reserve Funds” which
shall read as follows :
Chapter 19. Capital Program and Reserve Funds
Article I. Definitions
§ 19-1. Definitions.
       The following terms, when used in this chapter, shall have the meanings ascribed to them
       in this section, except where the context clearly indicates a different meaning:
       CAPITAL IMPROVEMENT PROJECT
       Shall include the following:
       (a) The acquisition of land;
       (b) The lease of land or buildings;
       (c) The acquisition or construction of buildings or facilities, including preconstruction,
           survey and engineering costs;
       (d) The improvement, expansion or reconstruction of existing buildings or facilities in
           excess of normal maintenance work; and
       (e) The purchase of items of equipment which have a useful life in excess of five years
           and which have a cost in excess of $10,000.

       PUBLIC FACILITIES

       (a) Water supply production, treatment, storage and distribution facilities;
       (b) Wastewater and solid waste collection , treatment and disposal facilities;
       (c) Roads, streets, bridges, including rights-of-way , traffic signals , landscaping and
           local improvements of state and federal highways;
       (d) Stormwater collection, retention, detention, treatment and disposal facilities, flood
           control facilities, flood control facilities, bank and shore projections and enhancement
           improvements;
       (e) Parks, open space areas and recreational facilities;
       (f) Police, emergency medical, rescue and fire protection facilities;
       (g) Public schools and libraries; and
       (h) Other public facilities consistent with the Smithfield Capital Improvement Plan or
           Comprehensive Community Plan; including but not limited to historic preservation or
           restoration projects.

Article II. Capital Program
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
§19-2. Capital Committee.
   (a) There shall be one Capital Committee for the entire Town, including the Smithfield
       Public Schools (Smithfield School Department) and all other Departments of the Town of
       Smithfield. The Capital Committee will be an advisory board to the Smithfield Town
       Council and shall consist of eleven (11) members: Three(3) members of the School
       Department (One member of the School Committee, the School Superintendent, and the
       School Facilities Director) , Two (2) members of the Budget and Financial Review
       Board, One(1) member of the Asset Management Commission , The Town Finance
       Director , The Town Planner, Two (2) Town Council members who shall be selected by
       the Town Council President and the Town Manager.

   (b) Submission to Town Council.
      The Capital Committee shall meet quarterly and prepare and submit to the Town Council,
      three (3) months before the operating budget submission date, a twenty (20) year Capital
      Program consisting of four(4) increments having a duration of five (5) years each . On or
      before November 1st, of each year all Town Departments and agencies shall submit
      requests for capital improvement projects to the Capital Committee in accordance with
      the procedures outlined in the “Capital Budget Manual of Procedure” published by the
      Smithfield Planning Board. The Town Council by resolution shall approve the Capital
      Program with or without amendment after the public hearing and on or before the third
      (3rd) Thursday of February of the current fiscal year.
   (c) Contents. The Capital Program shall include:

      1) A clear general summary of its contents; including but not limited to capital revenues,
         debt service, and what capital needs require bonding, etc.;

      2) A list of capital improvements and other capital expenditures which are proposed to
         be undertaken during the five (5) ensuing fiscal years, with appropriate information as
         to the necessity of each item;

      3) Cost estimates and recommended time schedules for each improvement or other
         capital expenditure;

      4) Confirmation with the Town Treasurer to ascertain the availability of the Town funds
         and method of financing to support the project;

      5) The estimated annual cost of operating and maintain the facilities to be constructed or
         acquired;

      6) The Capital Program shall be revised every year with regard to capital improvements
         that are still pending or in the process of construction or acquisition;
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
7) A Town Council resolution shall be required on all capital items in excess of ten
          thousand dollars ($10,000).

   (d) Life of Assets.
       If the Town finances a capital project through the issuance of bonds the useful life of the
       asset shall be at least equal to the term of the bond.
§ 19-3. Priority rating of projects.
       In formulating the program for capital improvements the Capital Committee shall
       establish a priority list of proposed projects. Such a priority list shall be based on the
       general needs of the community with due regard for:
       A. Protection of life and public health;

       B. Protection of property;

       C. Protection and proper exploitation of natural resources;

       D. Provision of essential public services;

       E. Replacement of obsolete facilities;

       F. Improvement of operating efficiency; and

       G. Improvement of social and cultural values.
§ 19-4. Town Council Action on Capital Program.
   (a) Notice of Hearing.
       The Town Council shall publish in one (1) or more newspapers of general circulation in
       the Town a general summary of the Capital Program and a notice stating:

       1. The times and places where copies of the Capital Program are available for inspection
          by the public and;

       2. The time and place, not less than two weeks after such publication, for a public
          hearing on the Capital Program.

   (b) Adoption.
       The Town Council by Resolution shall adopt the Capital Program with or without
       amendments.
Article III. Reserve Funds
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
§ 19-5. School Capital Reserve Fund.
   (a) The Town of Smithfield hereby establishes the School Capital Reserve fund that will
       adhere to the applicable Rhode Island General laws governing School Department
       autonomy. The purpose of the fund is to augment the Smithfield Public School’s capital
       budget that is approved through the Town’s annual budget process and ensure that the
       Smithfield School Department complies with the minimum threshold for capital
       maintenance requirements for approved projects under Rhode Island General Law 16-7-
       23.

   (b) The Town Manager’s annual budget that is submitted to the Budget and Financial
       Review Board shall include an appropriate amount to be deposited into the School
       Capital Reserve Fund.

   (c) The School Capital Reserve Fund shall be used for funding school facility capital
       improvement expenditures in excess of $50,000 with a useful life of 10 years or more. A
       Town Council resolution shall be required for any expenditure from this fund.

   (d) The Town’s twenty-year Capital Program will serve as a basis for capital expenditures
       from this fund.

   (e) All Rhode Island Department of Education reimbursements received due to expenditures
       from this fund shall be deposited into this fund.
§ 19-6. Capital Reserve Fund and Land Trust Reserve Funds.
      The Capital Reserve Fund and Land Trust Reserve Fund will be used for the
      accumulation of funds prescribed in Article V, Financial Procedures, §C-5.08 Reserve
      Funds, of the Smithfield Town Charter as amended in November, 2020. The Capital
      Reserve Fund shall be available to the Town as necessary for expenditures relating to
      certain capital expenditures pursuant to local ordinance. The Land Trust Reserve Fund
      shall be used exclusively by the Smithfield Land Trust for the acquisition and
      preservation of real property pursuant to the legislative charter of said land trust.
      Expenditures from the Capital Reserve Fund and Disbursements from the Land Trust
      Reserve Fund shall be shall be authorized by a Town Council Resolution.
§ 19-7. Capital Reserve Fund Purpose.
      The Capital Reserve Fund shall be used for funding capital improvement expenditures in
      excess of $50,000 with a useful life of 10 years or more. This policy does not preclude
      the funding of any additional capital assets from the general fund or other sources. The
      Town’s twenty-year Capital Improvement Plan or Comprehensive Community Plan will
      serve as a basis for annual capital appropriations.
§19-8. Disbursement of Funds.
OPEN SESSION TUESDAY January 18, 2022 - SMITHFIELD TOWN COUNCIL MEETING
A. By the first of March each year, the Town Manager shall submit to the Budget and
      Financial Review Board a Budget for the ensuing fiscal year. This budget may include
      capital improvement expenditures funded from the Capital Reserve Fund.
   B. Any subsequent increases or decreases to the expenditures from the Capital Reserve Fund
      proposed by the Town Council will follow the procedure outlined in the Town Charter
      for increases or decreases in the budget. Moreover, all expenditures from the Capital
      Reserve Fund must be approved by a specific resolution at the Town Council public
      budget hearing.
   C. In no event shall the sum of funds appropriated under this article exceed the total funds
      available in the Capital Reserve Fund at the time of appropriation.
   D. The Smithfield Town Council shall oversee the expenditure of all funds disbursed under
      this article.
   E. Should an “emergency” situation arise, under Section C-5.10(a) of the Town Charter an
      emergency appropriation [following budget adoption] could be implemented.
§ 19-9. Reporting
      The Town’s Finance Director shall maintain all records of the reserve funds in
      accordance with general accepted accounting principles and practices. A report of the
      fund balances as well as collections to and disbursements from the funds shall be made
      annually in the annual audit report as well as a report in the annual budget presentation.

      Section II. This ordinance shall take effect thirty (30) days after its adoption.
memorandum
 DATE: January 10, 2022

 TO:       Smithfield Town Council

 FROM: Christopher Celeste, Tax Assessor

 RE:       Proposed amendment Code of Ordinances, Chapter 321, Sections 17 through 26

 A tax stabilization agreement is a highly useful tool to facilitate economic development. The proposed
 amendment allows the Town of Smithfield to enter into an agreement for purposes of stabilizing taxes
 on businesses expanding their facilities in, or relocating to, the Town of Smithfield. The ordinance sets
 a minimum investment threshold, as well as requires that all taxes and fees remain current before and
 during the term of an agreement. The ordinance also stipulates that any business subject to an
 agreement, when adding or replacing employees must give deference to Smithfield residents. Terms
 of an agreement under this ordinance would be limited to a maximum of ten years.

 The proposed ordinance has been recently updated to more specifically define the application process.
 Additionally, a new section has been added which requires annual review of compliance with terms of
 the agreement and this ordinance. Along with non-payment of taxes; non-payment of any fees and/or
 any violations of local code have been included as grounds for nullification of the agreement, thus
 causing all relief given to be due and payable back to the Town. The minimum investment threshold
 to qualify has also been increased.

 This ordinance is intended to be a general framework which will be used for a specific agreement based
 on individual components of each application. All agreements will need to be created as a contract
 between the Town and the taxpayer under the terms of this proposed ordinance.

 It is our request that the Town Council schedule a public hearing on February 15, 2022 to consider
 the proposed amendment.

 MOTION:

     That the Smithfield Town Council hereby schedules a public hearing on February 15, 2022
     to consider amendments to Chapter 321 of the Code of Ordinances entitled “Taxation” by
     adding Article VI entitled “Exempting or Stabilizing of Taxes on Qualifying Commercial
     or Manufacturing Property”.
SECTION 1. CHAPTER 321 OF THE SMITHFIELD CODE OF ORDINANCES ENTITLED
  “TAXATION” IS HEREBY AMENDED BY ADDING THERETO THE FOLLOWING
 SECTION ARTICLE VI ENTITLED “EXEMPTING OR STABILIZING OF TAXES ON
       QUALIFYING COMMERCIAL OR MANUFACTURING PROPERTY”

                                          ARTICLE VI

EXEMPTING OR STABILIZING OF TAXES ON QUALIFYING COMMERCIAL OR
MANUFACTURING PROPERTY

321-17 Purpose. This chapter is adopted pursuant to the authority in R.I. Gen. Laws § 44-3-9.11
for the purpose of establishing requirements and procedures by which the Town Council may enter
into agreements with property owners to exempt or stabilize taxes on real or personal property
used for manufacturing or commercial purposes, in order to encourage economic development,
expansion, redevelopment and/or rehabilitation of existing manufacturing, industrial and
commercial buildings as well as the new development of manufacturing, industrial and commercial
buildings or structures on appropriately zoned land.

321-18 Definitions. As used in this chapter, the following words or phrases shall have the
following meaning:

       A. “Commercial property” means any structure or facility, or other real or personal
          property, used primarily for offices or commercial enterprises.

       B. “Manufacturing property” means any structure or facility, or other real or personal
          property, used in the process of working raw materials into wares suitable for use or
          that gives new shapes, new quality or new combinations to matter that already has gone
          through some artificial process by the use of machinery, tools, appliances, and other
          similar equipment, and any structure or facility used for distribution, warehousing, or
          storage of goods.

321-19 Authority. Upon application, and after advertisement and public hearing, the Town
Council may enter into an agreement with the owner of commercial or manufacturing property
located in the Town, or proposed to be located in the Town, to exempt from payment of municipal
property tax, in whole or part, or to determine a stabilized amount of taxes on, commercial or
manufacturing property for a period not to exceed ten (10) years, subject to the requirements of
this Chapter.

321-20 Application Procedure for stabilization. The application procedure shall proceed as
follows:

           A. Owners of commercial or manufacturing property eligible for tax exemption or
              stabilization under this Chapter shall file an application for tax relief with the Town
              Clerk, on a form provided for that purpose and which shall include:
1. The nature of the building, alterations and/or improvements to be made;

                   2. The nature and extent of any proposed job creation; and

                   3. A certification by the applicant that the application meets the eligibility
                      requirements of this Chapter.

           B. The application shall be submitted to the Town Council at its next regularly
              scheduled meeting. The Town Council shall then refer said application to the
              Budget and Financial Review Board for an advisory recommendation. Upon
              receipt of the Budget and Financial Review Board’s recommendation the Town
              Council shall vote to advertise the application fourteen (14) days before the date of
              the scheduled public hearing. The advertisement shall state that the application has
              been received, the name and address of the applicant, the date, time and location of
              the public hearing, and that a copy of the application may be reviewed at the Town
              Clerk's office during regular business hours.

321-21 Findings required. The Town Council shall enter into an agreement to exempt property
from taxation in whole or part, or to stabilize taxes on property, only if it finds that:

       A. Granting of the exemption or stabilization will inure to the benefit of the Town by
          reason of:

               1. the willingness of the manufacturer or commercial firm or concern to locate in
                  the Town; or

               2. the willingness of a manufacturing or commercial firm or concern to expand
                  facilities with an increase in employment or the willingness of a commercial or
                  manufacturing firm or concern to retain or expand its facility in the Town and
                  not reduce its work force in the Town.

       B. Granting of the exemption or stabilization of taxes will inure to the benefit of the Town
          by reason of the willingness of a manufacturing or commercial firm or concern or
          property owner to construct new or to replace, reconstruct, expand, retain, or remodel
          existing buildings, facilities, fixtures, machinery, or equipment with modern buildings,
          facilities, fixtures, machinery, or equipment, resulting in an increase in plant or
          commercial building investment by the firm or concern in the town of not less than two
          million dollars ($2,000,000.) in real property and/or tangible improvements, excluding
          the purchase price of any real property.

321-22 Effect of agreement. Except as provided in section 321-23, property for which taxes have
been exempted in whole or part or stabilized pursuant to this chapter shall not, during the period
for which taxes have been exempted or stabilized, be further liable to taxation by the Town so long
as the property is used for the manufacturing or commercial purpose for which the exemption or
stabilization was granted. Additionally:
        A. Any applicant for tax agreement pursuant to this article must be current on all tax, user
fees and any other payments owed to the Town and otherwise be in good standing to
   operate as a business in the State of Rhode Island at the time the application for a tax
   agreement is filed with the Town Clerk.

B. Any agreement made under the provisions of this chapter shall be considered null and
   void, and of no further force and effect, and shall cause any and all taxes exempted
   under the agreement to become immediately due and payable, due to:

       1. A change in use, such that the property is no longer used solely for the
          manufacturing or commercial purpose for which the exemption or stabilization
          was granted;

       2. Nonpayment or late-payment of taxes due under this article if such non-
          payment or late payment is not cured within sixty (60) days of any such
          delinquency; provided however, that the taxpayer may petition the Town
          Council to maintain the tax agreement one time during the term of the
          agreement as a result of any non-payment or late payment. In addition, all
          authority granted to the Town in the General Laws to sell property at tax sale
          shall remain in full force and effect during the period of any tax agreement;

       3. Nonpayment or late-payment of any municipal fees if such non-payment or late
          payment is not cured within sixty (60) days of any such delinquency; provided
          however, that the taxpayer may petition the Town Council to maintain the tax
          agreement one time during the term of the agreement as a result of any non-
          payment or late payment; or

       4. Violations of any local building code and/or zoning ordinance during or after
          construction and/or relocation that is not cured within sixty (60) days of notice
          of violation; provided however, that the taxpayer may petition the Town
          Council to maintain the tax agreement one time during the term of the
          agreement as a result of any local violations.

C. The benefits of a tax agreement obtained pursuant to this article, upon Town Council
   approval, shall be transferable to property owners and tenants, as long as the property
   is used solely for the manufacturing or commercial purpose for which the agreement
   was granted; however, the duration of the agreement period shall not be extended.

D. A business receiving tax relief under this section that replaces or adds employees
   working at the property which is subject to an agreement, agrees that among applicants
   it deems, in its sole discretion, to be equally qualified, it will give hiring preference to
   residents of the town of Smithfield.
321-23 Extent of exemption or stabilization. Notwithstanding any vote of, or findings by the Town
Council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by
the Town for the purpose of paying the indebtedness of the Town and the indebtedness of the State
or any political subdivision to the extent assessed upon or apportioned to the Town, and the interest
thereon, and for appropriation to any sinking fund of the Town, which portion of the tax shall be
paid in full, and the taxes so assessed and collected shall be kept in a separate account and used
only for that purpose.

321-24 Effective date of agreement. Construction shall be complete and the business shall be fully
operational as of December 31 to qualify for relief on the subsequent tax bill. Application is due
to the Assessor no later than January 31 following the December 31 on which the business begins
operation and the agreement has been approved by the Town Council. An agreement for
exemption or stabilization of taxes made pursuant to this Chapter shall take effect on the first tax
bill following the approval of the application.

321-25 Annual Certification. The Tax Assessor shall on annual basis perform a review of all
existing tax stabilization agreements to ensure compliance with the terms and conditions of the
agreement as well as the provisions of this ordinance and file an annual report with the Town
Council regarding the same.

321-26 Severability. If any one section of this article is found to be unenforceable, then the other
provisions herein shall continue to have the same force and effect as if the unenforceable provision
were not passed as part of this article.

Section 2. This ordinance shall take effect thirty (30) days after its adoption.

REFERENCE R.I. Gen. Laws § 44-3-9.11
ANALYSIS OF TAX STABILIZATION ORDINANCES FOR SIMILAR TOWNS IN RHODE ISLAND
                      Ordinance                                                        Application                     Must Be Current On                                                                                                                   Anti‐
                                                 Notes                       Term                  Minimum Investment                         Strict Schedule                 Transferrable                 Delinquency              Employment                                       Other
                      Section(s)                                                          Fee                             Taxes, Fees Etc.                                                                                                             Cannibalization
Smithfield         321‐21 to 321‐26 SUBJECT / work in progress           10 years      no          $2 Million         yes                  no                         yes, with council              60 days, one council       make effort to hire   not addressed
                                                                                                                                                                      approval                       request for relief         local
Cranston           3.64 to 3.100      multiple ordinances based on       varies, 5 ‐ 20 no         varies, based on type   yes, and for three     yes, based on type no, and claw back and           only for "technology       some must retain or   yes                City liens property for claw
                                      property type and use              years, based              and use of property     years except by        and use of property penalty applies if original    property", exemption is    increase over three                      back purposes
                                                                         on type and                                       approval of council                        owner vacates within           forfeited, but can be      years, some must
                                                                         use of                                                                                       term of agreement              reinstated the following   increase # of
                                                                         property                                                                                                                    fiscal year                employees
Johnston           NONE             Nothing in local ordinance           n/a            n/a        n/a                     n/a                    n/a                    n/a                         n/a                        n/a                   n/a                NO LOCAL ORDINANCE
Lincoln            228‐21 to 228‐23 States explicitly that terms and     20 years       no         no                      not addressed          no                     not addressed               not addressed              not addressed         yes
                                    conditions are to be negotiated by
                                    town administrator (elected
                                    position in Lincoln)
North Providence   32‐171 to 32‐182 only one agreement for             10 years        n/a         specific                not addressed (was for Yes, only for one   yes, for transfer for          not addressed              make effort to hire   not addressed      "Buy North Providence" ‐ make
                                    "CharterCARE" is codified, no                                                          specific entity)       property, calls out other than foreclosure                                    local                                    effort to buy goods and
                                    general stabilization ordinance                                                                               actual tax payment                                                                                                     services locally
                                                                                                                                                  for RP, hybrid
                                                                                                                                                  payment and
                                                                                                                                                  assessment
                                                                                                                                                  reduction on PP
North Smithfield   6‐3.11                                                10 years      no          no                      not addressed          Yes, based on       yes                            not addressed              not addressed         not addressed
                                                                                                                                                  assessment

Scituate           NONE               Nothing in local ordinance         n/a           n/a         n/a                     n/a                    n/a                    n/a                         n/a                        n/a                   n/a                NO LOCAL ORDINANCE
South Kingston     17‐50 to 17‐58                                        10 years      no          no                      not addressed          no                     council must review         council must review        not addressed         not addressed

Warren             7‐31               only applies to increase of real   5 year        no          no                      not addressed          yes                    not without council         stabilization ceases          must increase      yes
                                      property value                                                                                                                     approval, and claw back     immediately upon default proportionate to size
                                                                                                                                                                         applies if original owner   (no specifics as to extent of increase
                                                                                                                                                                         vacates within eight        delinquency)
                                                                                                                                                                         years from granting of
                                                                                                                                                                         agreement
Warwick            74‐147 to 74‐152 only allowed in certain zones        15 years      $3500, non‐ $5 Million              yes, and in good       yes, based on base     yes                         60 days, one council       not addressed         yes                ‐ must start construction within
                                                                                       refundable                          standing with RI SOS   value first 5 years,                               request for relief                                                  12 months and finish within 36
                                                                                                                                                  new assessment for                                                                                                     months of application
                                                                                                                                                  years 6‐15                                                                                                             ‐ sunsets in 2027 (10 years from
                                                                                                                                                                                                                                                                         adoption of ordinance)

Westerly           229‐12 to 229‐15                                      5 or 10 years, no         20% of current value yes, and must have no Yes, based on              not addressed               not addressed              not addressed         not addressed
                                                                         based on use              or 100,000, whichever violations of building assessment, varies
                                                                         and type                  is less               code                   based on use and
                                                                                                                                                type
Memorandum

DATE:           January 12, 2022

TO:             Smithfield Town Council

FROM:           Carol Banville – License Coordinator

SUBJECT:        Public Hearing for a new Class B-Victualler Beverage License for Fresco Ditto, Inc.,
                d/b/a “Fresco” to include Outdoor Seating/Bar Service for the January 18 th      Town
                Council Meeting

BACKGROUND:

Conduct a Public Hearing to act upon approving a new Class B-Victualler Beverage License for Fresco
Ditto, Inc., d/b/a “Fresco”, located at 181 George Washington Highway to include Outdoor Seating/Bar
Service.

TOWN REVENUE:

Fee for Liquor License is $600.00 per year

SUPPORTING DOCUMENTS:

Copy of application
Copy of BCI – No Record
Copy of Notice to abutters
Copy of radius map and abutters list
TIP Cards
Notice of Public Hearing that appeared in the Valley Breeze (run dates were January 6, 2022 and January
13, 2022)
Copy of menu
Drawing of outdoor seating/bar service area
Certificate of Good Standing
RECOMMENDED MOTION:

Move that the Smithfield Town Council approve a new Class B-Victualler Beverage License for Fresco
Ditto, Inc., d/b/a “Fresco”, located at 181 George Washington Highway, to include Outdoor Seating/Bar
Service, with the hours of operation to be Monday through Sunday 6:00 a.m. to 1:00 a.m., as applied,
subject to compliance with all State regulations, local ordinances, a copy of their Retail Sales Permit,
final approval from the RI Department of Health and a final inspection from the Fire Department.
If-.";

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Memorandum

DATE:         January 12, 2022

TO:           Smithfield Town Council

FROM:         Carol Banville – License Coordinator

SUBJECT:       Show Cause Hearing for the January 18th Town Council Meeting

RECOMMENDED MOTION:

Conduct a Show Cause Hearing to consider the possible suspension, revocation or other sanction
regarding Liquor Licenses due to non-renewal or non-compliance with the conditions of renewal:

   1. DLA, LLC d/b/a “Parma Ristorante”, 266 Putnam Pike, Unit 1 (Failure to produce a Certificate of
      Good Standing and copy of TIP Cards)

   2. Ichiraku, LLC d/b/a “Ichiraku Ramen and Fusion”, 970 Douglas Pike (Failure to obtain a
      Certificate of Good Standing)

   3. Lola’s Lounge, LLC d/b/a “Lola’s Lounge”, 55 Douglas Pike (Failure to pay outstanding tangible
      taxes and failure to have a fire inspection done)

   4. Rebel Alliance Group, LLC d/b/a “Bistecca Chop House”, 332 Farnum Pike (Failure to obtain a
      Certificate of Good Standing and outstanding tangible taxes)
Memorandum

DATE:           January 12, 2022

TO:             Smithfield Town Council

FROM:           Carol Banville – License Coordinator

SUBJECT:        New Victualling License for Fresco Ditto, Inc. d/b/a “Fresco”, for the January 18 th Town
                Council Meeting

BACKGROUND:

Fresco Ditto, Inc., d/b/a “Fresco”, has applied for a new Victualling License for their business located at
181 George Washington Highway.

TOWN REVENUE:

Fee for a Victualling License is $50 per year

SUPPORTING DOCUMENTS:

Copy of application
Copy of BCI – No Record

RECOMMENDED MOTION:

Move that the Smithfield Town Council approve a new Victualling License for Fresco Ditto, Inc. d/b/a
“Fresco”, 181 George Washington Highway, as applied, subject to compliance with all State regulations,
local ordinances, final approval from the RI Department of Health and a copy of the Retail Sales Permit.
Memorandum

DATE:           January 12, 2022

TO:             Smithfield Town Council

FROM:           Carol Banville – License Coordinator

SUBJECT:        New Entertainment License for Fresco Ditto, Inc. d/b/a “Fresco” for the January 18th
                Town Council Meeting

BACKGROUND:

Fresco Ditto, Inc. d/b/a “Fresco”, has applied for a new Entertainment License for their business located
at 181 George Washington Highway.

TOWN REVENUE:

The cost for a new Entertainment License is $100.00 plus a one-time initial application fee of $15.00

SUPPORTING DOCUMENTS:

Copy of License Application
Copy of BCI – No Record

RECOMMENDED MOTION:

Move that the Smithfield Town Council approve a new Entertainment License for Fresco Ditto, Inc. d/b/a
“Fresco”, for their business located at 181 George Washington Highway, as applied, subject to
compliance with all State regulations and local ordinances.
Memorandum

DATE:           January 12, 2022

TO:             Smithfield Town Council

FROM:           Carol Banville – License Coordinator

SUBJECT:        New Special Dance License for Fresco Ditto, Inc. d/b/a “Fresco” for the January 18 th
                Town Council Meeting

BACKGROUND:

Fresco Ditto, Inc. d/b/a “Fresco”, has applied for a new Special Dance License for their business located
at 181 George Washington Highway.

TOWN REVENUE:

The cost for a new Special Dance License is $1.00

SUPPORTING DOCUMENTS:

Copy of License Application
Copy of BCI – No Record

RECOMMENDED MOTION:

Move that the Smithfield Town Council approve a new Special Dance License for Fresco Ditto, Inc. d/b/a
“Fresco”, for their business located at 181 George Washington Highway, as applied, subject to
compliance with all State regulations and local ordinances.
Memorandum

DATE:           January 12, 2022

TO:             Smithfield Town Council

FROM:           Carol Banville – License Coordinator

SUBJECT:        Annual renewal of three (3) Victualling Only Licenses for the January 18 th Town Council
                Meeting

BACKGROUND:

Victualling Licenses are due for renewal the first week in December. The businesses listed below have
filed their applications for renewal.

TOWN REVENUE:

The cost to renew the Victualling Only License is $50.00 per year.

APPROVAL STATUS:

Applications are complete for approval by the Town Council.

RECOMMENDED MOTION:

Move that the Smithfield Town Council approve the annual renewal of three (3) Victualling Only
Licenses, as listed, as applied, subject to compliance with all State regulations and local ordinances.

    1. ALG 33 Enterprises, Inc. d/b/a “Piezoni’s”, 259 Putnam Pike
    2. Target Corporation d/b/a “Target Store T-1404”, 371 Putnam Pike
    3. Vibe Nutrition RI, LLC d/b/a “Vibe Nutrition, LLC”, 285 George Washington Highway
Memorandum

DATE:           January 12, 2022

TO:             Smithfield Town Council

FROM:           Carol Banville – License Coordinator

SUBJECT:         Mobile Food Truck License Renewal for the January 18th Town Council Meeting

BACKGROUND:

The business listed below has filed their application for renewal.

TOWN REVENUE:

The cost for a Mobile Food Truck License is $75.00 per year, however, if the Mobile Food Truck
applicant has an existing restaurant then the fee would be $50.00 per year.

APPROVAL STATUS:

Application is complete for approval by the Town Council.

RECOMMENDED MOTION:

Move that the Smithfield Town Council approve the renewal of one (1) Mobile Food Truck License, as
applied, subject to compliance with all State regulations and local ordinances.

    1. Rhode Island Kona, LLC d/b/a “Rhode Island Kona Ice”, to sell only frozen ice from a truck with
       RI Reg. number 21700, 4 Cider Lane.
Town of Smithfield
                                                  OFFICE OF FINANCE DIRECTOR/TAX COLLECTOR
                                                                64 FARNUM PIKE
                                                        SMITHFIELD, RHODE ISLAND 02917
                                                     TELEPHONE: (401) 233-1072 FACSIMILE: (401) 233-1060
                                                           EMAIL: BSILVIA@SMITHFIELDRI.COM

                      BRIAN SILVIA
                   FINANCE DIRECTOR

   DATE:       January 3, 2022

   TO:         The Honorable Smithfield Town Council
   Cc:         Randy Rossi, Town Manager
   FROM:       Brian Silvia, Finance Director
   RE:         Audited Financials for the Fiscal Year Ended June 30, 2021

   Background:

   The audit document is a compilation of the Town’s financial results for the Fiscal Year Ended June 30,
   2021, reviewed and presented by a certified public accounting firm according to generally accepted
   accounting principles.

   Financial Impact:

   The Town Council’s acceptance of this document will enable the Town to forward copies of the document to
   rating agencies, financial institutions and appropriate state agencies.

   Filing this document on a timely basis will enable and enhance the Town’s strength when the Town is ready
   to issue bonds in the future for the fire station or any other financing opportunities as they may arise.

   MOTION:

   That the Smithfield Town Council accepts the audited financial statements for the Fiscal Year Ended June
   30, 2021 from the audit firm of Hague, Sahady & Co., P.C.

townofsmithfield                                SMITHFIELDRI.COM                                               @SmithfieldRI
Town of Smithfield, Rhode Island
                                       Presentation Summary
                                  Fiscal Year Ended June 30, 2021
▪   Independent Auditor’s Report
        ▪ Independent Auditor’s Report will include an Unmodified Opinion, which indicates that the
           Statements are presented fairly in all material respects.
        ▪ Auditor’s Report provides an opinion on the Governmental Activities, Business-Type Activities,
           Each Major Fund, and the Aggregate Remaining Fund Information.
        ▪ A Fund is considered a Major Fund if the:
                ▪ Total assets and deferred outflows, or liabilities and deferred inflows, or revenues, or
                   expenditures/expenses of that individual fund are at least 10% of the corresponding total
                   for that fund category. AND
                ▪ Total asset and deferred outflows, or liabilities and deferred inflows, or revenues, or
                   expenditures/expenses of that individual fund type are at least 5% of the corresponding
                   total for that all governmental and enterprise funds combined.
        ▪ Major funds in FY2021 include General Fund, School Unrestricted and School Renovations Bond.

▪   Management’s Discussion and Analysis (MD&A)
       ▪ Serves as a narrative overview and analysis of the Town’s Financial Activities for the Fiscal Year
          ending June 30, 2021.
       ▪ Presents financial highlights in the Government-Wide Financials and the Fund Financials.

▪   Government-Wide Financial Statements (pages 18-21)
       ▪ Utilize the full accrual basis of accounting.
       ▪ Statement of Net Position
              ▪ Reports all assets, deferred outflows, liabilities, deferred inflows with the net amount being
                   reported as net position.
              ▪ Presentation of the aggregate amount of assets, liabilities and outflows for the
                   governmental activities and business-type activities.
              ▪ Unrestricted Net Position – cumulative deficit of $87,023,814 for the Governmental
                   Activities. Deficit position is primarily the result of the Town’s unfunded pension and
                   OPEB liabilities.
       ▪ Statement of Activities
              ▪ Reports the results of activities for fiscal year ending June 30, 2021.
              ▪ Governmental Activities reported a surplus of $49,243,983 while Business-Type Activities
                   reported a surplus of $372,499.
              ▪ The large change in the governmental activities was due to the proceeds of $40,000,000
                   Bond Anticipation Note.
       ▪ The information presented in the Statement of Activities does not utilize the same accounting
          recognition methods that the Town uses to prepare the budget. The Fund Level Statements will
          present the results in a manner consistent with the Town’s budget practices.
▪   Governmental Funds Exhibits (pages 22 -25)
       ▪ These exhibits focus on the current financial resources (modified accrual basis of accounting) and
          therefore include only current assets, deferred outflows of resources, liabilities, deferred inflows of
          resources, and fund balance.
       ▪ Major Fund are broken out separately while the aggregate remaining funds are combined in one
          column, “Non-Major Governmental Funds.” The details of the Non-Major governmental funds can
          be found in supplementary information, currently pages 156 to 173.
       ▪ The Balance Sheet on page 22 presents a snapshot of the financial position of the Town of Smithfield
          at June 30, 2021.
       ▪ Investments are valued at fair value (market value) while receivables are presented net of an
          estimated allowance for doubtful accounts.
               ▪ Allowance is an estimate prepared by management. Allowance is normally based on past
                   experience and future expectation. An allowance is recorded for past due tax receivables,
                   EMS rescue fees, CDBG loans, etc.
       ▪ Unavailable tax and fee revenue represents the amount of receivables at year end which are not
          considered available and therefore not recognized as revenue at June 30, 2021. Taxes are considered
          available and recognized as revenue if they are collected within 60 days of the end of the fiscal year.
       ▪ Fund Balance is broken down into 4 categories:
               ▪ General Fund – Non-Spendable Fund Balance of $2,006,020 represents the amount of
                   prepaid expenditures and amounts of receivables (including interfund receivables) which
                   are not expected to be collected within one year:
                        • Salt Barn Fund - $1,010,496
                        • Greenville Public Library - $161,171
                        • Capital Lease Fund - $834,352
               ▪ General Fund – Committed Fund Balance of $6,352,751 represents amounts committed for
                   specific purposes per Town Council ordinance. At June 30, 2021 the committed fund
                   balance consisted of:
                        • Capital expenditure carryover - $2,636,455
                        • Re-appropriation of balances to 2022 expenditures - $3,116,297
                        • Amount to supplement fiscal 2022 budget appropriation - $600,000
               ▪ General Fund – Unassigned Fund Balance – This represents the amount of Fund Balance
                   that is not committed, restricted, or assigned for other purposes. In accordance with the
                   Town’s Home Rule Charter, Fund Balance was to be maintained at 8% of the subsequent
                   year’s budget. In accordance with the Charter, any amount in excess of the applicable
                   percentage is to be allocated 80% to Capital Reserve Fund and 20% to Land Trust Reserve
                   Fund.
       ▪ Statement of Revenues, Expenditures, and Changes in Fund Balances (page 24) presents the results
          of operations for the fiscal year ended June 30, 2021.
       ▪ Net change (income or loss) in Fund Balances or fiscal 2021 in accordance with GAAP:
               ▪ General Fund – ($414,463), net loss.
               ▪ School Unrestricted Fund – $687,643, net gain.
               ▪ School Renovations Fund - $13,853,304, net gain.
               ▪ Non-Major Governmental Fund – ($1,454,782), net loss.
       ▪ The details of the net decrease in fund balance for non-major governmental funds can be found on
          pages 156 to 173.
▪   Budgetary Basis for the Town’s General Fund and School Unrestricted Fund (pages 123-130)
       ▪ Town’s General Fund
               ▪ Page 123 – positive revenue variance before other financing sources of $744,666
                    (represents approximately 1.0% of the 2021 budget). Overall negative revenue and other
                    financing sources variance of ($130,334).
               ▪ Page 126 – positive expenditure and other financing uses variance of $132,570. This is
                    after including RUB carryover balances of $3,116,297 which are available for use in fiscal
                    2022.
               ▪ Budgetary Basis surplus fiscal 2021 is $2,236.
               ▪ Page 127 provides reconciliation from GAAP to budgetary basis.
       ▪ School’s Unrestricted Fund
               ▪ Revenue surplus - $8,005
               ▪ Positive variance in expenditures - $681,863
               ▪ Budgetary Surplus for fiscal 2021 - $689,868 (2.12% of the budget)

▪   Enterprise Funds (pages 26-29)
        ▪ Page 26 – Statement of Net Position – reports all assets, deferred outflows, liabilities, deferred
            inflows, and net position utilizing full accrual basis of accounting.
        ▪ Statement of Net Position presents a snapshot of these balances at June 30, 2021.
        ▪ Restricted cash in Sewer Authority Fund represents the debt service reserve funds maintained by
            Wells Fargo in accordance with requirements of bond issuance.
        ▪ All proprietary funds have positive Net Position at June 30, 2021.
        ▪ Page 27 – Statement of Revenues, Expenses and Changes in Fund Net Position presents the results
            of operations for the fiscal year ended June 30, 2021.
                 ▪ Sewer Authority – Net loss of $295,352 for fiscal 2021 as compared to net loss of $83,670
                     for fiscal 2020. The change from fiscal 2020 is attributable to the additional $205,725
                     which was transferred to the General Fund in accordance with the approved budget.
                 ▪ Water Fund – Net income of $531,795 for fiscal 2021 versus $346,768 for fiscal 2020.
                     The change from fiscal 2020 is attributable to the additional $226,142 which was
                     transferred to the General Fund in accordance with the approved budget.
                 ▪ Ice Rink – Net loss of $20,101 for fiscal 2021 versus net loss of $22,083
                 ▪ School Lunch Program – Net gain in fiscal 2021 totaling $156,157 versus net income of
                     $15,944 for fiscal 2020.

▪   Fiduciary Funds (pages 30-31)
        ▪ Pension Trust Funds, OPEB Trust Fund, and Agency Funds.
        ▪ Measured utilizing full accrual basis of accounting
        ▪ Investments are reported at fair value at June 30, 2021.
        ▪ Police Pension Trust Net Position: $13,702,385
        ▪ Fire Pension Trust Net Position: $32,429,794
        ▪ OPEB Trust Fund Net Position: $6,115,083
        ▪ Change in Net Position for fiscal 2021
                ▪ Police Pension Trust Fund – increase of $3,219,862
                ▪ Fire Pension Trust Fund – increase of $6,342,985
                ▪ OPEB Trust Fund – increase of $1,811,924
▪   Required Supplementary Information (pages 123-155)
       ▪ General Fund Budgetary Comparison (pages 123-127)
       ▪ School Unrestricted Fund Budgetary Comparison (pages 128-130)
       ▪ Pension required exhibits – will continue to accumulate to include 10 years’ worth of data. (pages
           131-152)
       ▪ OPEB required exhibits (page 153-155)

▪   Other Supplementary Information and Other Exhibits (pages 156-178)
       ▪ Non-Major Governmental Funds (pages 156-173)
       ▪ Custodial Funds (page 174)
       ▪ Funds that comprise the Town’s General Fund (pages 175-176)
       ▪ Schedule of Property Taxes Receivable (pages 177-178)

▪   Other Items for Discussion
       ▪ Auditing Standards define a material weakness of controls as a deficiency, or combination of
            deficiencies, in internal control such that there is a reasonable possibility that a material
            misstatement of the Town’s financial statements will not be prevented or detected and corrected on
            a timely basis. A significant deficiency is defined as a deficiency, or combination of deficiencies, in
            internal control that is less severe than a material misstatement, yet important enough to merit
            attention by those charged with governance.
       ▪ At this time there are no reports of any material weaknesses or significant deficiencies.
MEMO
Date:   January 18, 2022

To:     Smithfield Town Council

From:   Christopher Celeste, Assessor

Re:     Tax Abatements

BACKGROUND:
Abatements are granted by the assessor as a result of assessment appeals on real estate, motor
vehicles, and personal property. Adjustments are also made to motor vehicle tax bills to correct
for erroneous data received from the Rhode Island Division of Motor Vehicles, including incorrect
tax town and registration data. Additionally, the tax collector may request the abatement of taxes
deemed to be uncollectible.

FINANCIAL IMPACT:
Total abatements for this period= $559.57

ATTACHMENT:
Abatement Detail Report

MOTION:
Moved that the Smithfield Town Council approve the tax abatements in the amount of $559.57

The abatements contained herein
are submitted for your approval by:

Christopher Celeste, Assessor

                               Assessor's Office    Christopher Celeste, RICA
                                 64 Farnum Pike     (401) 233-1014
                             Smithfield, RI 02917   www.SmithfieldRI.com
ABATEMENT DETAIL
                                                    January 18, 2022

ACCOUNT #    TYPE         PROPERTY OWNER             YEAR   ORIGINAL   REVISED            REASON             ABATEMENT

03-3592-00   RE        COTE PAUL AND GAIL            2021   $286,800   $282,600           Appeal                 $71.95
02-0033-04   RE     SHAW JAMES R REVOCABLE TRU 2021         $485,200   $473,300           Appeal                $203.85
10-0635-50   PP         JUICE BAR AND CO             2021    $44,750   $40,000            Appeal                $283.77

                      Town Council Authorization:

                                                                                     Real Estate Subtotal:      $275.80
                                                                                  Motor Vehicle Subtotal:         $0.00
                                                                             Personal Property Subtotal:        $283.77

                                                                                       Total Abatements:        $559.57
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