Rhode Island § 44-5-20.20 § 44-5-20.20. North Smithfield — Property tax classification — Duties of assessor.

Rhode Island Statutes

§ 44-5-20.20 — § 44-5-20.20. North Smithfield — Property tax classification — Duties of assessor.

Rhode Island § 44-5-20.20

Title 44Taxation

Ch. 44-5Levy and Assessment of Local Taxes

This text of Rhode Island § 44-5-20.20 (§ 44-5-20.20. North Smithfield — Property tax classification — Duties of assessor.) 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 § 44-5-20.20 (2026).

Text

§ 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, 

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§ 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.