§ 44-5-20.3 - Pawtucket – Property tax classification – Duties of assessor and finance director. - Rhode Island Statutes

SECTION 44-5-20.3

   § 44-5-20.3  Pawtucket – Property taxclassification – Duties of assessor and finance director. – (a) The assessor of the city of Pawtucket, on or before June 15 of each year,shall make a full and fair cash valuation of all the estate, real and personal,including motor vehicles and trailers, subject to taxation, and determine theassessed valuation of each property class.

   (b) The finance director has the authority to apply differentrates of taxation to each property class and to determine the tax due andpayable on the property; provided, however, that the rate of taxation shall beuniform within each class; and for each year, class 2 property rates shall notbe more than one hundred and seventy-five percent (175%) of class 1 propertytax rates.