reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.03. - Central Falls — Property tax classification — Duties of the assessor.

§ 44-5-20.03. Central Falls — Property tax classification — Duties of the assessor.
(a)
The assessor of the city of Central Falls shall at the appointed time make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation in the city, and the determination is the assessed valuation of ratable property and motor vehicles.
(b)
The assessed valuation of property subject to taxation is classified as follows:
(1)
Class 1: residential and open space.
(2)
Class 2:
(i)
Personal property, previously subject to tax, including all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state; and
(ii)
Every vehicle and trailer registered under chapter 3 of title 31.
(3)
Class 3: property used commercially or for industrial manufacturing.
(c)
The resulting amount is the taxable value of each class of property to which shall apply the tax rates applicable to each class, as determined under § 44-5-20.04, to determine the tax due and payable on the property.
History of Section.
P.L. 1990, ch. 194, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.04. - Central Falls — Property tax classification — Procedures for adopting — Tax levy determination.

§ 44-5-20.04. Central Falls — Property tax classification — Procedures for adopting — Tax levy determination.
The tax assessor, with the approval of the city council by resolution, shall annually determine the percentage of the tax levy to be apportioned each class of property and establish a tax rate which equalizes as much as possible the rate of tax for each class of property.
History of Section.
P.L. 1990, ch. 194, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.05. - Westerly — Property tax classification.

§ 44-5-20.05. Westerly — Property tax classification.
The town of Westerly may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.06 — 44-5-20.08.
History of Section.
P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.06. - Westerly — Property tax classification — List of ratable property.

§ 44-5-20.06. Westerly — Property tax classification — List of ratable property.
Upon adoption of a system of classification of taxable property by the town of Westerly, all ratable property in the town of Westerly shall be classified by the assessor as follows:
(1)
Class 1: In the town of Westerly, all ratable real estate and tangible personal property.
(2)
Class 2: In the town of Westerly, all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
History of Section.
P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.07. - Westerly — Property tax classification — Duties of assessor.

§ 44-5-20.07. Westerly — Property tax classification — Duties of assessor.
(a)
The assessor of the town of Westerly, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, and determine the assessed valuation of each property class.
(b)
The assessor shall 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 for each class is uniform.
History of Section.
P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.08. - Westerly — Property tax classification — Tax levy determination.

§ 44-5-20.08. Westerly — Property tax classification — Tax levy determination.
The assessor of the town of Westerly shall provide to the town council of Westerly a list containing the full and fair cash valuation of each property class, and with the approval of the town of Westerly town council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.1. - Pawtucket — Property tax classification — Eligibility.

§ 44-5-20.1. Pawtucket — Property tax classification — Eligibility.
The city of Pawtucket is authorized to adopt a system of property tax classification.
History of Section.
P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.2. - Pawtucket — Property tax classification — List of ratable property.

§ 44-5-20.2. Pawtucket — Property tax classification — List of ratable property.
(a)
Under the system of classification of taxable property adopted by the city of Pawtucket, all ratable property in the city of Pawtucket shall be classified by the assessor as follows:
(1)
Class-1: all residential real estate, which consists of not more than five (5) dwelling units and all residential real estate that consists of six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes;
(2)
Class 2: all commercial and industrial real estate and all residential real estate which consists of six (6) dwelling units in which no units are owner-occupied and all residential real estate which consists of more than six (6) dwelling units;
(3)
Class 3: all ratable tangible personal property;
(4)
Class 4: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
(b)
Where real property is used or held for more than one purpose and the uses result in different classifications, the assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.
History of Section.
P.L. 1984, ch. 11, § 1; P.L. 2000, ch. 38, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.3. - Pawtucket — Property tax classification — Duties of assessor and finance director.

§ 44-5-20.3. Pawtucket — Property tax classification — 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 seventy-five percent (175%) of class 1 property tax rates.
History of Section.
P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 33, § 1; P.L. 1988, ch. 72, § 1; P.L. 1990, ch. 29, § 1; P.L. 2000, ch. 38, § 1; P.L. 2001, ch. 21, § 1; P.L. 2003, ch. 40, § 1; P.L. 2006, ch. 34, § 1; P.L. 2006, ch. 55, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.3.1. - Property tax classification in Pawtucket — Tax levy determination.

§ 44-5-20.3.1. Property tax classification in Pawtucket — Tax levy determination.
The assessor shall provide to the finance director and the city council a list containing the full and fair cash valuation of each property class. The finance director shall, with the approval of the city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 2001, ch. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.4. - Pawtucket — Property tax classification — Compliance with state law.

§ 44-5-20.4. Pawtucket — Property tax classification — Compliance with state law.
(a)
All property in Class 3, which is classified as inventory, shall be taxed in accordance with § 44-3-29.1 regarding the phasing out of taxes on that property.
(b)
All property in Class 4 shall be taxed in accordance with chapter 34.1 of this title regarding the phasing out of taxes on that property.
History of Section.
P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.5. - Pawtucket — Property tax classification — Procedures for adopting.

§ 44-5-20.5. Pawtucket — Property tax classification — Procedures for adopting.
(a)
When the city of Pawtucket has been certified by the director of revenue for property tax classification in accordance with § 44-5-20.1, the city of Pawtucket shall annually first determine the percentages of the local tax levy to be borne by each class of ratable property as defined in § 44-5-20.2 for the next fiscal year. In determining the percentages, the assessor together with the mayor’s approval shall after determining revenues to be realized from Class 2 properties then determine the residential factor. The factor shall be an amount not less than the minimum residential factor determined by the director of revenue in accordance with § 44-5-20.3 and shall be used by the assessor to determine the percentages of the local tax levy to be borne by each class. After the first year, the rate of taxation of Class 2 properties shall not exceed the rate of taxation of the previous year, until the rate of taxation of Class 1 properties is equal to the rate of Class 2 properties.
(b)
In the first year, the Class 1 percentage shall be the full and fair cash value of the Class 1 property divided by the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the residential factor. In succeeding years, the rate of taxation shall be determined after Class 2 properties’ revenues have been determined.
(c)
In the first year, the Class 2 percentage shall be the full and fair cash value of the Class 2 property divided by the sum of the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the difference between one hundred percent (100%) and the Class 1 percentage.
History of Section.
P.L. 1984, ch. 11, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.6 - — 44-5-20.9. Repealed.

§ 44-5-20.6 — 44-5-20.9. Repealed.
History of Section.
P.L. 1988, ch. 21, § 1; Repealed by P.L. 2001, ch. 44, § 1, and by P.L. 2001, ch. 227, § 1, effective June 29, 2001, and July 13, 2001, respectively.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.10. - Johnston — Property tax classification authorized.

§ 44-5-20.10. Johnston — Property tax classification authorized.
The town of Johnston may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property as follows:
(1)
Class one: all residential real estate that consists of not more than five (5) dwelling units;
(2)
Class two: all commercial and industrial real estate and all residential real estate that consists of six (6) or more dwelling units;
(3)
Class three: all ratable tangible personal property; and
(4)
Class four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
History of Section.
P.L. 1994, ch. 49, § 1; P.L. 2019, ch. 25, § 1; P.L. 2019, ch. 26, § 1; P.L. 2022, ch. 91, § 1, effective June 17, 2022; P.L. 2022, ch. 92, § 1, effective June 17, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.11. - [Repealed.]

§ 44-5-20.11. [Repealed.]
History of Section.
P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.12. - [Repealed.]

§ 44-5-20.12. [Repealed.]
History of Section.
P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.13. - [Repealed.]

§ 44-5-20.13. [Repealed.]
History of Section.
P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.13.1. - Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston.

§ 44-5-20.13.1. Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston.
(a)
The town council for the town of Johnston may by ordinance, provide that the payment of property taxes on a single family dwelling owned and occupied by a senior citizen, disabled citizen or disabled veteran be partially deferred until the property is disposed by reason of death of all qualified owners, or by reason of transfer or conveyance; provided however, that any taxes so deferred shall contribute a lien against the real estate.
(b)
For the purposes of this section the following definitions shall apply:
(1)
“Senior citizen” means any Johnston resident who is sixty-five (65) years of age or older.
(2)
“Disabled citizen” means a Johnston resident who has been determined to be totally disabled by the United States Social Security Administration.
(3)
“Disabled Veteran” means a Johnston resident who is a veteran, and has been determined to be totally disabled by the United States Veterans Administrator.
(c)
The town council for the town of Johnston shall by ordinance, establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
History of Section.
P.L. 2007, ch. 393, § 1; P.L. 2007, ch. 493, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.14, 44-5-20.15. - Repealed.

§ 44-5-20.14, 44-5-20.15. Repealed.
History of Section.
P.L. 1994, ch. 94, § 1; repealed by P.L. 1995, ch. 254, § 1, effective retroactive to June 1, 1994.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.16. - Smithfield — Property tax classification and valuation.

§ 44-5-20.16. Smithfield — Property tax classification and valuation.
(a)
The assessor of the town of Smithfield, on or before June 1 of each year, shall make full- and fair-cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.
(b)
Class 1 and Class 2: The assessor shall apply different rates of taxation against Class 1 residential real estate and Class 2 commercial estate, in accordance with § 44-5-11.8, to determine the tax due and payable on the property; provided, however, the rate for each class shall be uniform.
(c)
Class 3: All ratable, tangible personal property shall be capped at the 2017 tax rate and not increased until which time the rate is not greater than twice the rate applicable to any other class in accordance with § 44-5-11.8.
(d)
Class 4: The tax rates applicable to motor vehicles within Class 4, as defined in subsection (b) of this section, are governed by § 44-34.1-1 [repealed].
History of Section.
P.L. 1994, ch. 94, § 1; P.L. 2016, ch. 309, § 1; P.L. 2016, ch. 322, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.17. - Smithfield — Property tax classification — Tax levy determination.

§ 44-5-20.17. Smithfield — Property tax classification — Tax levy determination.
The assessor shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 1994, ch. 94, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.18. - North Smithfield — Property tax classification.

§ 44-5-20.18. North Smithfield — Property tax classification.
The town of North Smithfield may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.19 — 44-5-20.21.
History of Section.
P.L. 1994, ch. 221, § 1; P.L. 1996, ch. 404, § 34.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.19. - North Smithfield — Property tax classification — List of ratable property.

§ 44-5-20.19. North Smithfield — Property tax classification — List of ratable property.
(a)
Upon adoption of a system of classification of taxable property by the town of North Smithfield, all ratable property in the town of North Smithfield shall be classified by the assessor as follows:
(1)
Class 1: all residential real estate, which consists of not more than five (5) dwelling units and all residential real estate that consists of six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes;
(2)
Class 2: all commercial and industrial real estate and all residential real estate which consists of six (6) dwelling units in which no units are owner-occupied and all residential real estate which consists of more than six (6) dwelling units;
(3)
Class 3: all ratable tangible personal property;
(4)
Class 4: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
(b)
Where real property is used or held for more than one purpose and the uses result in different classifications, the assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.
(c)
Notwithstanding any provisions of § 44-5-11.8, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (a) of this section are governed by § 44-3-29.1.
(d)
The tax rates applicable to motor vehicles within Class 4 as defined in subsection (a) of this section are governed by § 44-34.1-1 [repealed].
History of Section.
P.L. 1994, ch. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.20. - North Smithfield — Property tax classification — Duties of assessor.

§ 44-5-20.20. North Smithfield — Property tax classification — Duties of assessor.
(a)
The assessor of the town of North Smithfield, on or before June 1 each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.
(b)
The assessor shall apply different rates of taxation to each property class as set forth in § 44-5-20.19 to determine the tax due and payable on the property; provided, however, the rate for each class shall be uniform within each class; and for each year, Class 2 property rates shall not be more than one hundred fifty percent (150%) of Class 1 property tax rates, and Class 3 property rates shall not be more than two hundred twenty-five percent (225%) of the maximum allowable Class 2 property rates.
History of Section.
P.L. 1994, ch. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.21. - North Smithfield — Property tax classification — Tax levy determination.

§ 44-5-20.21. North Smithfield — Property tax classification — Tax levy determination.
The assessor shall provide to the town council a list containing the full and fair cash valuation of each property class, and with the approval of the town council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 1994, ch. 221, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.22. - Cranston — Property tax classification.

§ 44-5-20.22. Cranston — Property tax classification.
The city of Cranston may, by resolution or ordinance adopted by its city council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.23 — 44-5-20.25.
History of Section.
P.L. 1996, ch. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.23. - Cranston — Property tax classification — List of ratable property.

§ 44-5-20.23. Cranston — Property tax classification — List of ratable property.
Upon adoption of a system of classification of taxable property by the city of Cranston, all ratable property in the city of Cranston shall be classified by the assessor as follows:
(1)
Class 1: In the city of Cranston, all ratable real estate and tangible personal property.
(2)
Class 2: In the city of Cranston, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44.
History of Section.
P.L. 1996, ch. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.24. - Cranston — Property tax classification — Duties of assessor.

§ 44-5-20.24. Cranston — Property tax classification — Duties of assessor.
(a)
The assessor of the city of Cranston, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.
(b)
The assessor shall have 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, however, such rates of taxation shall be uniform.
History of Section.
P.L. 1996, ch. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.25. - Cranston — Property tax classification — Tax levy determination.

§ 44-5-20.25. Cranston — Property tax classification — Tax levy determination.
The assessor of the city of Cranston shall provide to the city council of Cranston, a list containing the full and fair cash valuation of each property class, and with the approval of the city of Cranston city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 1996, ch. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.26. - East Providence — Property tax classification — List of ratable property.

§ 44-5-20.26. East Providence — Property tax classification — List of ratable property.
Upon adoption of a system of classification of taxable property by the city of East Providence, all ratable property in the city of East Providence shall be classified by the assessor as follows:
(1)
Class 1: In the city of East Providence, all ratable real estate.
(2)
Class 2: In the city of East Providence, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44 and tangible personal property.
History of Section.
P.L. 1997, ch. 238, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.27. - East Providence — Property tax classification — Duties of assessor.

§ 44-5-20.27. East Providence — Property tax classification — Duties of assessor.
(a)
The assessor of the city of East Providence, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.
(b)
The assessor shall have 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, however, such rates of taxation shall be uniform.
History of Section.
P.L. 1997, ch. 238, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.28. - East Providence — Property tax classification — Tax levy determination.

§ 44-5-20.28. East Providence — Property tax classification — Tax levy determination.
The assessor of the city of East Providence shall provide to the city council of East Providence a list containing the full and fair cash valuation of each property class, and with the approval of the city of East Providence city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 1997, ch. 238, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.29. - Property tax classification — Lincoln — Tax levy determination.

§ 44-5-20.29. Property tax classification — Lincoln — Tax levy determination.
(a)
The assessor and finance director shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
(b) Classes of Property.
(1) Class 1.
Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes. The existing homestead exemption authorized for residential properties shall continue in full force and effect.
(2) Class 2.
Commercial and industrial real estate, and residential real estate of more than five (5) dwelling units.
(3) Class 3.
All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1).
(4)
[Repealed by P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1, effective July 1, 2005].
History of Section.
P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1; P.L. 2006, ch. 115, § 1; P.L. 2010, ch. 239, § 38.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-21. - Repealed.

§ 44-5-21. Repealed.
History of Section.
P.L. 1956, ch. 3714, § 2; G.L. 1956, § 44-5-21; R.P.L. 1957, ch. 142, § 1; P.L. 1977, ch. 276, § 1; Repealed by P.L. 1978, ch. 341, § 2 retroactive to January 1, 1978 for the excise to be levied in 1979.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-22. - Certification of tax roll.

§ 44-5-22. Certification of tax roll.
The tax levy shall be applied to the assessment roll and the resulting tax roll certified by the assessors to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance, not later than the next succeeding August 15. For assessment date December 31, 2016, all certified tax rolls submitted to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance shall be calculated in a manner that is consistent with any 2017 amendments to the motor vehicle excise tax laws not later than August 31, 2017. For assessment date December 31, 2016, in the event that a city, town, or fire district has certified tax rolls to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance prior to the enactment of any amendment to the motor vehicle excise tax laws in 2017, said city, town, or fire district shall submit to the city or town clerk, city or town treasurer or tax collector, as the case may be, and to the department of revenue division of municipal finance an amended certified tax roll the calculation of which is consistent with any amendments to the motor vehicle tax laws in 2017 not later than September 15, 2017. In the case of a fire district, the tax levy shall be applied to the assessment roll and the resulting tax roll certified by such fire district’s tax assessor, treasurer, or other appropriate fire district official to the town clerk, town treasurer, tax assessor or tax collector, as the case may be, and to the department of revenue, division of municipal finance, not later than thirty (30) business days prior to its annual meeting.
History of Section.
G.L. 1938, ch. 31, § 6½; P.L. 1949, ch. 2330, § 6; G.L. 1956, § 44-5-22; P.L. 1966, ch. 245, § 6; P.L. 1967, ch. 191, § 3; P.L. 2007, ch. 252, § 3; P.L. 2007, ch. 292, § 3; P.L. 2011, ch. 151, art. 12, § 16; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2017, ch. 302, art. 11, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-23. - Assessment of back taxes on real estate.

§ 44-5-23. Assessment of back taxes on real estate.
If any real estate liable to taxation in any city or town has been omitted in the assessment of any year or years and has thereby escaped taxation, or if any tax has been erroneously or illegally assessed upon any real estate liable to taxation in any city or town in any year or years, and because of the erroneous or illegal assessment the tax cannot be collected, or if paid has been recovered, the assessor of taxes of the city or town in the next annual assessment of taxes after the omission or erroneous or illegal assessment is known to him or her shall assess or reassess, as the case may be, a tax or taxes against the person or persons who were the owner or owners of the real estate in the year or years, to the same amount to which the real estate ought to have been assessed in the year or years. The assessment is in addition to any assessment of taxes against the person or persons for the then current year, and shall be placed on a special tax roll and annexed to the general tax roll for the current year; provided, that the assessment or reassessment is made within six (6) years of the date of the assessment from which the real estate was omitted or in which it was erroneously or illegally assessed. In case the real estate was held in trust at the time of the omission or erroneous or illegal assessment and the title to the real estate has passed from the trustee or trustees who held the real estate in trust, then the tax or taxes shall be assessed against the person or persons who were the equitable owner or owners of the real estate at the time of the omission or erroneous or illegal assessment.
History of Section.
P.L. 1911, ch. 732, § 1; G.L. 1923, ch. 60, § 25; G.L. 1938, ch. 31, § 24; G.L. 1956, § 44-5-23.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-24. - Notice and procedure for collection of back taxes.

§ 44-5-24. Notice and procedure for collection of back taxes.
(a)
The assessors of taxes shall give notice of the proposed assessment or reassessment of any real estate for any previous year or years to all persons liable to the tax in the manner provided in this chapter for the levy and assessment of taxes. The notice shall contain a general description of the real estate and state the year or years for which the real estate is liable to assessment or reassessment and the name or names of the person or persons liable to assessment or reassessment, and shall require every person so liable to bring in to the assessors a true and exact account of real estate owned by him or her in the previous year or years, describing the real estate and specifying the value of every parcel of the real estate at the time of the general assessment of property in previous year or years, and like proceedings for the collection of any and all taxes shall be taken as is provided in chapters 7 — 9 of this title for the collection of taxes, and all the provisions of chapters 2 — 9 of this title, so far as applicable and consistent herewith, shall apply to every assessment of taxes for the previous year and to the collection of the taxes, except that no lien for the collection of any tax for a previous year shall attach to any real estate which has been aliened by the person liable to the tax prior to the giving of the notice, and no lien thereon which lawfully attached prior to the giving of the notice shall be prejudiced thereby.
(b)
Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.
History of Section.
P.L. 1911, ch. 732, § 2; G.L. 1923, ch. 60, § 26; G.L. 1938, ch. 31, § 25; G.L. 1956, § 44-5-24; P.L. 1987, ch. 120, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-25. - Vessels engaged in foreign commerce — Taxation.

§ 44-5-25. Vessels engaged in foreign commerce — Taxation.
The registered owners of every ship or vessel engaged in foreign commerce shall, on or before February 1 in each year, make a statement, in writing, to the town treasurer of the town where the ship or vessel is registered, of the net profits earned by the ship or vessel for the year ending on December 31 next preceding, and shall submit to the examination on oath by the treasurer as he or she deems necessary for the verification of the truth of the statement. Interest on the vessels and extraordinary repairs shall not be deducted from the earnings in making up the statement; and the owners shall pay to the town treasurer for the use of the town a tax of one percent (1%) on the net earnings; and in case the owners make the return and pay the tax provided in this section, they are subject to no other taxation on the property. Vessels are deemed to be engaged in foreign commerce in case three-fourths (¾) of their earnings in any year have been received in foreign trade.
History of Section.
G.L. 1896, ch. 46, § 13; G.L. 1909, ch. 58, § 13; G.L. 1923, ch. 60, § 13; G.L. 1938, ch. 44, § 1; G.L. 1956, § 44-5-25.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-25.1. - Houseboats — Taxation — Definitions.

§ 44-5-25.1. Houseboats — Taxation — Definitions.
All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, “houseboat” means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; “local tax assessor”, for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.
History of Section.
P.L. 1981, ch. 370, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-27. - Exclusiveness of remedy by petition.

§ 44-5-27. Exclusiveness of remedy by petition.
The remedy provided in § 44-5-26 is exclusive if the taxpayer owned or possessed any ratable estate at all, except that, in a proper case, the taxpayer may invoke the equity jurisdiction of the superior court; provided, that the complaint is filed within three (3) months after the last day appointed for the payment, without penalty, of the tax, or the first installment of the tax, if it is payable in installments. A taxpayer alleging an illegal or void tax assessment against him or her is confined to the remedies provided by § 44-5-26, except that the taxpayer is not required to file an appeal with the local assessor.
History of Section.
G.L. 1923, ch. 60, § 15; P.L. 1935, ch. 2260, § 4; G.L. 1938, ch. 31, § 14; G.L. 1956, § 44-5-27; P.L. 1989, ch. 422, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-28. - Collection proceedings not stayed by petition.

§ 44-5-28. Collection proceedings not stayed by petition.
No petition shall, before judgment, stay any proceedings for collecting the tax.
History of Section.
G.L. 1896, ch. 46, § 19; G.L. 1909, ch. 58, § 19; G.L. 1923, ch. 60, § 19; G.L. 1938, ch. 31, § 18; G.L. 1956, § 44-5-28.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-29. - Service and return of citation — Procedural rules — Jurisdiction of court.

§ 44-5-29. Service and return of citation — Procedural rules — Jurisdiction of court.
The citation shall be made returnable and shall be served in like manner as a writ of summons, and the petition is subject to all provisions of law as to time for pleading, assignment day, and all other incidents applicable to an action at law originally commenced in the superior court; and the court has exclusive original jurisdiction of all petitions, notwithstanding that the amount involved does not exceed one thousand dollars ($1,000).
History of Section.
G.L. 1896, ch. 46, § 16; C.P.A. 1905, § 1100; G.L. 1909, ch. 58, § 16; G.L. 1923, ch. 60, § 16; G.L. 1938, ch. 31, § 15; G.L. 1956, § 44-5-29.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-30. - Judgment on petition where taxpayer has filed account.

§ 44-5-30. Judgment on petition where taxpayer has filed account.
If the taxpayer has given in an account, and if on the trial of the petition, either with or without a jury, it appears that the taxpayer’s real estate, tangible personal property, or intangible personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed, or illegally taxed, with his or her costs, be deducted from his or her tax; but if the taxpayer’s tax be paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which he or she has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury. If, however, on the trial of the petition, it appears that the taxpayer has fraudulently concealed or omitted any property from his or her account, or if it appears that the assessors have not assessed either the taxpayer’s real estate or his or her tangible personal property or his or her intangible personal property at a value in excess of the provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have judgment and execution for their costs.
History of Section.
G.L. 1896, ch. 46, § 17; G.L. 1909, ch. 58, § 17; G.L. 1923, ch. 60, § 17; P.L. 1932, ch. 1945, § 5; G.L. 1938, ch. 31, § 16; G.L. 1956, § 44-5-30; P.L. 1960, ch. 52, § 32 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1968, ch. 163, § 3; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-31. - Judgment where taxpayer has not filed account.

§ 44-5-31. Judgment where taxpayer has not filed account.
If the taxpayer has not filed an account, and if on the trial of the petition, either with or without a jury, it appears:
(1)
That his or her real estate has been assessed at a value in excess of the value at which it was assessed on the last preceding assessment day, whether then owned by him or her or not, and that the real estate has been assessed, if assessment has been made a full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has purportedly been made at a uniform percentage of full and fair cash value, at a percentage in excess of the uniform percentage; or
(2)
That the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed or illegally taxed, with his or her costs, be deducted from his or her tax; but if the taxpayer’s tax is paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which he or she has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid, and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury. Otherwise, the assessors shall have judgment and execution for their costs.
History of Section.
G.L. 1896, ch. 46, § 18; G.L. 1909, ch. 58, § 18; G.L. 1923, ch. 60, § 18; P.L. 1932, ch. 1945, § 6; P.L. 1935, ch. 2260, § 5; G.L. 1938, ch. 31, § 17; G.L. 1956, § 44-5-31; P.L. 1968, ch. 163, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-31.1. - Burrillville — Judgment.

§ 44-5-31.1. Burrillville — Judgment.
Notwithstanding any provision contained in § 9-21-10, in any tax assessment appeal or civil action brought pursuant to the applicable provisions of chapter 44-5 in which a verdict is rendered or a decision made for pecuniary damages, the amount of interest which shall be included in addition to the judgment entered therein shall not exceed the sum of one hundred thousand dollars ($100,000).
History of Section.
P.L. 2013, ch. 244, § 1; P.L. 2013, ch. 493, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-32. - Execution and filing of assessment.

§ 44-5-32. Execution and filing of assessment.
The assessors, on completing an assessment, shall date and sign it and deposit it in the office of the city or town clerk.
History of Section.
G.L. 1896, ch. 46, § 20; G.L. 1909, ch. 58, § 20; G.L. 1923, ch. 60, § 20; G.L. 1938, ch. 31, § 19; G.L. 1956, § 44-5-32.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-33. - Copy of assessment to treasurer.

§ 44-5-33. Copy of assessment to treasurer.
The city or town clerk shall make a copy of the assessment and deliver it to the city or town treasurer.
History of Section.
G.L. 1896, ch. 46, § 21; G.L. 1909, ch. 58, § 21; G.L. 1923, ch. 60, § 21; G.L. 1938, ch. 31, § 20; G.L. 1956, § 44-5-33.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-34. - Warrant for collection.

§ 44-5-34. Warrant for collection.
The city or town treasurer shall issue and affix to the copy of the assessment a warrant under his or her hand, and which does not need to be under seal, directed to the collector of taxes of the city or town, commanding him or her to proceed and collect the several sums of money expressed in the warrant, of the persons and estates liable for this money, by the time directed by the city or town, and to pay over the sums to him or her or to his or her successor in office. Whenever any city or town elects its city or town treasurer as collector of taxes for the city or town, the warrant shall be issued to the city or town treasurer as collector of taxes by the city or town clerk.
History of Section.
G.L. 1896, ch. 46, § 22; G.L. 1909, ch. 58, § 22; G.L. 1923, ch. 60, § 22; G.L. 1938, ch. 31, § 21; G.L. 1956, § 44-5-34.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-35. - Providence — Collection procedure.

§ 44-5-35. Providence — Collection procedure.
In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Providence shall, on completing the assessment, date and sign the assessment, and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.
History of Section.
G.L. 1896, ch. 46, § 23; G.L. 1909, ch. 58, § 23; G.L. 1923, ch. 60, § 23; G.L. 1938, ch. 31, § 22; G.L. 1956, § 44-5-35.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-36. - Pawtucket — Collection procedure.

§ 44-5-36. Pawtucket — Collection procedure.
In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Pawtucket shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by direction of the city council.
History of Section.
G.L. 1896, ch. 46, § 24; P.L. 1897, ch. 466, § 1; P.L. 1907, ch. 1425, § 1; G.L. 1909, ch. 58, § 24; G.L. 1923, ch. 60, § 24; G.L. 1938, ch. 31, § 23; G.L. 1956, § 44-5-36.