Chapter 040

Chapter 040

2003 -- S 0898

Enacted 05/16/03


A N  A C T



     Introduced By: Senator John F. McBurney

     Date Introduced: February 27, 2003


It is enacted by the General Assembly as follows:


     SECTION 1. Section 44-5-20.3 of the General Laws in Chapter 44-5 entitled "Levy and

Assessment of Local Taxes" is hereby amended to read as follows:

     44-5-20.3. Property tax classification in Pawtucket -- 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 the assessed valuation of each property class.

      (b) The finance director has the authority to apply different rates of taxation to each

property class and to determine the tax due and payable on the property; provided however, that

the rate of taxation shall be uniform within each class; and for each year, class 2 property rates

shall not be more than one hundred and thirty percent (130%) one hundred and fifty percent

(150%) of class 1 property tax rates.

     SECTION 2. This act shall take effect upon passage.