§ 44-34-9 - Valuation of motor vehicles. - Rhode Island Statutes

SECTION 44-34-9

   § 44-34-9  Valuation of motor vehicles.– For the purpose of the imposition of an excise tax upon motor vehicles, the taxassessor shall determine the value of each motor vehicle in accordance with thefollowing procedures:

   (1) Each vehicle and trailer of the same make, type, model,and year of manufacture in this state shall be deemed to have one uniformstatewide value to be utilized in each city and town, except in those instanceswhere no uniform value is established pursuant to the rules of the vehiclevalue commission § 44-34-11 or where a value is established by theassessor pursuant to § 44-34-2.

   (2) The uniform value of each type of vehicle and trailershall be determined by the Rhode Island vehicle value commission or inaccordance with the rules of the vehicle value commission.

   (3) The value of each vehicle or trailer or each type vehicleor trailer not established by the Rhode Island vehicle value commission shallbe determined by the assessor of the city or town in which the vehicle ortrailer is registered. In making the determination, a uniform flat value forthe vehicles in the municipality may be utilized by the assessor.