§ 44-5-20.3. Pawtucket - Property tax classification - Duties of assessor and finance director. (a) The assessor of the city of Pawtucket, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation, and determine the assessed valuation of each property class.
(b) The finance director has the authority to apply different rates of taxation to each property class and to determine the tax due and payable on the property; provided, however, that the rate of taxation shall be uniform within each class; and for each year, class 2 property rates shall not be more than one hundred and seventy-five percent (175%) of class 1 property tax rates.
History of Section. (P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 33, § 1; P.L. 1988, ch. 72, § 1; P.L. 1990, ch. 29, § 1; P.L. 2000, ch. 38, § 1; P.L. 2001, ch. 21, § 1; P.L. 2003, ch. 40, § 1; P.L. 2006, ch. 34, § 1; P.L. 2006, ch. 55, § 1.)