[Amended 11-7-1978]
There shall be a Department of Finance, the
head of which shall be the Director of Finance, and within which Department
there shall be a Town Treasurer, Tax Collector and Tax Assessor. The
Director of Finance shall be appointed by the Town Manager with the
approval of the Town Council. The Director of Finance may serve in
the capacity of and as any one or more of the following positions:
Town Treasurer, Tax Collector or Tax Assessor.
[Amended 11-7-1978]
The Town Treasurer has all the powers, rights
and duties prescribed under the laws of the State of Rhode Island.
[Amended 11-7-1978]
There shall be in the Department of Finance
a Town Tax Collector.
The Tax Collector shall collect all taxes and
special assessments for the collection of which the Town is responsible.
The Tax Collector has all the powers, rights and duties prescribed
under the General Laws of the State of Rhode Island.
A.Â
No amounts received for taxes shall be applied to
any current installment until all previous installments of taxes have
been paid.
B.Â
Pursuant to and in accordance with the General Laws,
the Town Treasurer annually shall conduct a sale of all properties
upon which taxes remain unpaid for a period of one year from the date
the taxes first become due. Exceptions may be granted by the Town
Council upon recommendation of the Tax Collector.
[Amended 11-7-1978]
There shall be in the Department of Finance
a Town Tax Assessor, who shall be appointed by the Town Manager with
the approval of the Town Council. The Tax Assessor shall be responsible
for the fixing of an assessed valuation for purposes of taxation on
all taxable real estate and personal property and for the preparation
of an assessment and tax roll for the Town in the manner provided
by law and ordinance.
[Amended 11-4-1986]
There shall be a Board of Assessment Review
which shall consist of three members, no more than two of whom shall
be from the same political party at any one time and two alternates
who shall not be members of the same political party. Each member
shall serve a three-year term, and the terms shall be on a staggered
basis. The alternates shall serve one-year terms. The appointments
shall be made by the Town Council for a term of three years. Any vacancy
shall be filled by the Town Council for the unexpired term.
The Board of Assessment Review shall hear and
consider the appeal of any property owner concerning the amount of
his or her assessed valuation as determined by the Tax Assessor. The
Board of Assessment Review shall keep an accurate record of its proceedings,
which shall be available for public inspection.
If it appears that the valuation of any property
has been erroneously or incorrectly assessed, the Board of Assessment
Review has authority to order a correction. Such determination shall
be certified by the Board to the Tax Assessor whose duty it shall
be to make the correction in valuation as the Board has determined.
If the tax roll has been certified by the Tax Assessor, he shall transmit
the findings of the Board 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 Board of Assessment Review has the authority
to adopt rules and regulations as to the procedure in presenting,
considering and disposing of complaints or appeals and may hold hearings,
administer oaths and receive testimony and exhibits.
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
for relief from any assessed valuation or tax originally determined
by the Tax Assessor.
[Amended 11-7-2000]
The Town shall provide for an evaluation of
all property subject to taxation in accordance with the General and
Public Laws of this state.
