Rhode Island § 44-5-20.16 § 44-5-20.16. Smithfield — Property tax classification, levy determination and valuation.

Rhode Island Statutes

§ 44-5-20.16 — § 44-5-20.16. Smithfield — Property tax classification, levy determination and valuation.

Rhode Island § 44-5-20.16

Title 44Taxation

Ch. 44-5Levy and Assessment of Local Taxes

This text of Rhode Island § 44-5-20.16 (§ 44-5-20.16. Smithfield — Property tax classification, levy determination and valuation.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-5-20.16 (2026).

Text

§ 44-5-20.16. Smithfield — Property tax classification, levy determination 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 each property class as identified in subsection (b)
            of this section and notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage of the tax levy to be apportioned each
            class of property and shall apply tax rates sufficient to produce the proportion of
            the total tax levy.
         
(b) Classes of property.
         
(1) Class 1. Residential real estate c

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§ 44-5-20.16. Smithfield — Property tax classification, levy determination 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 each property class as identified in subsection (b) of this section and notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage of the tax levy to be apportioned each class of property and shall 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; land classified as open space; and dwellings on leased land including mobile homes.

(2) Class 2. Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units.

(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers subject in all respects to the requirements of § 44-5.3-3.

Legislative History

P.L. 1994, ch. 94, § 1; P.L. 2016, ch. 309, § 1; P.L. 2016, ch. 322, § 1; P.L. 2025, ch. 350, § 1, effective July 1, 2025; P.L. 2025, ch. 351, § 1, effective July 1, 2025.