§ 44-5-20.02 - Central Falls – Property tax classification – List of ratable property.
SECTION 44-5-20.02
§ 44-5-20.02 Central Falls – Propertytax classification – List of ratable property. – (a) On or before June 1, except in 1990, in which case the time is thirty (30)days after June 1, 1990, the assessor in the city of Central Falls, aftercertification for classification, shall submit to the director of revenue alist containing the true, full, and fair cash value of the ratable estate andmotor vehicles and shall classify the property according to the following use:
(1) "Class 1" includes:
(i) Residential property which is property used or held forhuman habitation containing one or more dwelling units including rooming housesand mobile homes with facilities designed and used for living, sleeping,cooking, and eating on a non-transient basis. This property includes accessoryland, buildings, or improvements incidental to the habitation and usedexclusively by the residents of the property or their guests. This propertydoes not include a hotel, motel, commercial or industrial property.
(ii) Open space including "farm", "forest", and "open spaceland" as defined in accordance with § 44-27-2.
(2) "Class 2" includes:
(i) Personal property, previously subject to tax, includesall goods, chattels, and effects, wherever they may be, except those that areexempt from taxation by the laws of the United States or of this state; and
(ii) Every vehicle and trailer registered under chapter 3 oftitle 31.
(3) "Class 3" includes property used commercially or forindustrial manufacturing.
(b) The city of Central Falls may, by resolution or ordinanceadopted by the city council, provide for tax classification of property in thecity of Central Falls to become effective in any year in which the assessmentroll reflects a general revaluation of all taxable property in the city ofCentral Falls.