There shall be a single Tax Assessor who shall
be appointed by the Town Manager, and shall serve at the pleasure
of the Town Manager. The Tax Assessor shall have and exercise all
the powers and perform all the duties which are now or may hereafter
be provided by law for the Assessors of Taxes (or such like officers
as may be provided for in the future to perform such similar tax assessment
duties) in towns of the State of Rhode Island.
[Amended 11-4-2014]
There shall be a Board of Assessment Review
consisting of three members. The members of the Board of Assessment
Review shall be appointed by the Town Council to serve staggered terms
of three years ending on the third Monday in March of successive years
and until their respective successors are appointed and qualify. All
appointments and reappointments should be made promptly by the Town
Council. Vacancies occurring for any reason shall be filled by appointment
by the Town Council for the balance of the unexpired term.
[Amended 11-2-2004; 11-4-2014]
The Board of Assessment Review shall hear and
consider the appeal of any property owner concerning the amount of
the assessed valuation of the property as determined by the Tax Assessor
in cases in which the valuation of the property as determined by the
Tax Assessor is alleged to be erroneous. The Tax Assessor shall be
afforded an opportunity to appear before the Board of Assessment Review
in all cases to present any relevant information. If the Board of
Assessment Review determines that the valuation of any property has
been erroneously assessed, the Board shall transmit its determination
to the Town Council which may cancel, in whole or in part, the tax
based on such valuation in order to effect a correction.
The Town Council may provide, by ordinance,
for the organization and procedure of the Board of Assessment Review
and for the manner of receiving, considering and disposing of appeals
including the setting of a limitation of the time within which appeals
may be taken to the Board of Assessment Review. A majority of the
members of the Board shall constitute a quorum.
[Amended 11-4-2014]
The members of the Board of Assessment Review
shall be registered voters of the Town of Barrington. If any member
of the Board of Assessment Review ceases to be a registered voter
of the Town, or in case of misconduct in office or refusal or neglect
to perform the duties of office, the Council may remove such member.
The taking of an appeal to the Board of Assessment
Review, or any action thereon, shall not be construed to limit or
restrict the right of any taxpayer to apply to a court of competent
jurisdiction in accordance with any law now or hereafter in effect
for relief from any assessed valuation or tax originally determined
by the Tax Assessor.
