Town of Smithfield, RI
Providence County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Council of the Town of Smithfield 6-27-1978 (Sec. 21-1 of the 1985 Code of Ordinances). Amendments noted where applicable.]
Taxation — See Ch. 321.
There shall be a single Tax Assessor for the Town, who shall be appointed by the Town Council for a term of six years; provided, however, the Council may make a temporary appointment to evaluate the ability of the appointee to be Tax Assessor. The Town Council shall fix the compensation of the Tax Assessor.
The individual holding the office of Tax Assessor shall be a resident and qualified elector of the Town within six months after appointment for a six-year term. In addition, he/she shall have a satisfactory knowledge of real estate evaluations and the assessment of property for the purposes of taxation.
The Tax Assessor shall have, exercise and enjoy all the powers, privileges and prerogatives and shall exercise and perform all the powers and duties of the tax assessors as provided by the General Laws of this state with the same authority that a board of tax assessors would have if elected by the people. The validity of an assessed valuation or a tax levy shall not be challenged because of the fact that it is determined, apportioned or imposed by the Tax Assessor or because of the manner in which such Assessor is appointed.
It shall be the duty of the Tax Assessor to assess all property, that is, real estate, tangible and intangible property, motor vehicles and any other property that is taxable by the laws of the state on or before December 31, at 12:00 midnight.
Those duties shall also include the following:
Sets of record cards must be kept and maintained showing complete description of all properties to be taxed.
Real estate properties must have a map card showing a diagram of buildings with sizes, etc., and the cards shall be filled in giving a description of said properties.
A complete list of all manufacturing and commercial equipment must be kept and maintained from year to year to assure a fair assessment of all tangible properties in the Town.
All properties must be assessed by an assessing manual provided by a revaluation company whenever possible. In some cases, the Assessor may use other methods to assure fair valuations when the manual does not list such properties.
It shall be the duty of the Tax Assessor to keep and have maintained a complete set of Assessor's maps and a chain-of-title card file system showing all property locations and owners.
Upon a determination of the board of assessment review, it shall be the duty of the Tax Assessor to make such corrections upon the assessment rule as the Board may direct.
As soon as practicable after the date of assessment, the Tax Assessor shall prepare an assessment rule of the Town on which shall be entered the ownership and assessed valuations of all property taxable in the Town as of the date of assessment established by law, and a special assessment rule of property benefited by any local or public improvement, if any, on which a special assessment is levied for benefits received.
The Town Council is hereby authorized and empowered to appoint a Deputy Tax Assessor, who shall work under the supervision and direction of the Tax Assessor; the Deputy Tax Assessor shall serve at the pleasure of the Council and at a compensation to be determined by the Town Council.
The Tax Assessor may employ such necessary clerical assistants and such technical consultants as may be necessary from time to time within the limits of available appropriations.