Title 44
Taxation

Chapter 5
Levy and Assessment of Local Taxes

R.I. Gen. Laws § 44-5-64

§ 44-5-64. Barrington — Property tax classification — Tax levy determination.

(a) The assessor of the town of Barrington shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proportion of the total tax levy.

(b) The assessor has the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.

History of Section.
P.L. 1996, ch. 27, § 1.