§ 45-48-10. Taxes — Assessments — Penalty for nonpayment.
The qualified voters of the district, at any of the meetings of the district, have
power to order taxes, and provide for assessing and collecting the taxes on the ratable
real estate and tangible personal property of the district, as it deems necessary
for the purpose of obtaining and maintaining a supply of water and distributing the
water for the extinguishing of fire; for power, domestic, and other uses; for establishing
and maintaining and constructing water works and driving wells, and operating the
water works and wells; for acquiring and leasing real estate and other property and
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§ 45-48-10. Taxes — Assessments — Penalty for nonpayment.
The qualified voters of the district, at any of the meetings of the district, have
power to order taxes, and provide for assessing and collecting the taxes on the ratable
real estate and tangible personal property of the district, as it deems necessary
for the purpose of obtaining and maintaining a supply of water and distributing the
water for the extinguishing of fire; for power, domestic, and other uses; for establishing
and maintaining and constructing water works and driving wells, and operating the
water works and wells; for acquiring and leasing real estate and other property and
property rights necessary for a water supply, and laying and maintaining pipes, conduits,
aqueducts, and other structures connected with them, and purchasing implements, machinery,
and other appliances; for the payment of the current expenses of the district; for
the payment of officers, employees, and other agents as the district is authorized
to elect, appoint, or otherwise choose under this chapter; and for the payment of
any indebtedness that has been or may be incurred by the district; and the taxes so
ordered shall be assessed by the assessors of the district on the taxable inhabitants
and the property in the district according to the last valuation made by the assessors
of the district on the taxable inhabitants and the property in the district according
to the last valuation made by the assessors of the town next previous to the assessment,
adding, however, any taxable property which may have been omitted by the town assessors
or afterwards acquired, and in all cases where the town assessors have included property
within and without the district in one valuation, the assessors of the district shall
make an equitable valuation of that portion of the property lying within the district;
and in the assessing and collecting of the taxes proceedings shall be had by the officers
of the district, as near as may be, as are required to be held by the corresponding
officers of towns in assessing and collecting town taxes; and the collector of taxes
for the district shall, for the purpose of collecting taxes assessed by the district,
have the same powers and authority as are now by law conferred on collectors of taxes
for towns in this state. The district may provide for a deduction, from the tax assessed
against any person if paid by an appointed time, or for a penalty, by way of percentage
on the tax if not paid at the appointed time, not exceeding twelve percent (12%) per
annum, as it deems necessary to insure punctual payment; provided, that the tax assessed
in any one year under the provisions of this section shall not exceed ten (10) mills
on each dollar of the valuation.