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.
The Town Treasurer has all the powers, rights and duties prescribed under the laws of the State of Rhode Island.
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.
No amounts received for taxes shall be applied to any current installment until all previous installments of taxes have been paid.
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.
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.
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.
The Town shall provide for an evaluation of all property subject to taxation in accordance with the General and Public Laws of this state.