§ 45-52-11 - Taxes – Levy, assessment, and collection. - Rhode Island Statutes

SECTION 45-52-11

   § 45-52-11  Taxes – Levy, assessment,and collection. – (a) All real property in the district shall be taxed to the owners, whetherindividuals, copartnerships, or corporations, according to the last valuationmade by the assessor of taxes of the town of Charlestown, prior to the nextassessment, adding, however, any taxable real property which may have beenomitted by the assessor of taxes of the town of Charlestown or afterwardsacquired, and in all cases where the town assessor may have included propertywithin the district and property without the district in one valuation, the taxassessor of the district shall make an equitable valuation of that portion ofthe property lying within the district.

   (b) In assessing and collecting taxes, the proceedings shallbe had by the officers of the district, as near as may be, as are required tobe had by the corresponding officers of towns in the state in assessing andcollecting town taxes.