Title 44
Taxation

Chapter 5
Levy and Assessment of Local Taxes

R.I. Gen. Laws § 44-5-74.2

§ 44-5-74.2. Woonsocket — Valuation of ratable property.

(a) The assessor of the city of Woonsocket, on or before June 1 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 assessor has the authority to apply different rates of taxation against Class One, Class Two, and Class Three property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class. When real property is used for mixed purposes, the applicable rate shall be applied to the proportionate amount of the real property used for each purpose.

History of Section.
P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003, ch. 48, § 1; P.L. 2013, ch. 498, § 1.