TITLE 44
Taxation

CHAPTER 44-34
Excise on Motor Vehicles and Trailers

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 tax assessor shall determine the value of each motor vehicle in accordance with the following 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 uniform statewide value to be utilized in each city and town, except in those instances where no uniform value is established pursuant to the rules of the vehicle value commission § 44-34-11 or where a value is established by the assessor pursuant to § 44-34-2.

(2) The uniform value of each type of vehicle and trailer shall be determined by the Rhode Island vehicle value commission or in accordance with the rules of the vehicle value commission.

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

History of Section.
(P.L. 1984, ch. 381, art. I, § 2; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art. 17, § 1.)