§ 44-5-20.07 - Westerly and Smithfield – Property tax classification – Duties of assessor.
SECTION 44-5-20.07
§ 44-5-20.07 Westerly and Smithfield– Property tax classification – Duties of assessor. – (a) The assessor of the town of Westerly or of the town of Smithfield on orbefore June 15 of each year, shall make a full and fair cash valuation of allthe estate, real and personal, and motor vehicles subject to taxation, anddetermine the assessed valuation of each property class.
(b) The assessor shall apply different rates of taxationagainst Class 1 and Class 2 property to determine the tax due and payable onthe property; provided, that the rate for each class is uniform.