A.
The Tax Assessor shall be appointed by the Council
upon the recommendation of the Administrator. Whenever the position
of Tax Assessor becomes vacant, the Town Administrator may post the
vacancy at the Town Hall, the library and advertise in other media
deemed appropriate and shall solicit resumes and references. The Town
Administrator and a search committee composed by the Town Administrator,
shall review the qualifications, conduct interviews obtain the appropriate
reference checks and forward to the Council all resumes and references
if requested by any Council member.
[Amended 11-2-2010]
B.
The Tax Assessor shall be knowledgeable in property
assessment, and in principles of taxation and shall possess skills
in computer based data processing systems for use in tax assessment.
He/she shall also have knowledge of the General Laws of Rhode Island
relating to tax assessment of real and personal property and the preparation
of assessment and tax rolls.
[Amended 11-5-1996]
The Assessor shall be responsible for the fixing
of an assessed valuation, for purposes of taxation, on all taxable
real estate and personal property, an excise value on motor vehicles,
and for the preparation of an assessment roll and a tax roll for the
town the manner provided by law and ordinance.
[Amended 11-5-1996; 11-4-2008]
A.
There shall be a Commission of Tax Assessment Review
consisting of three (3) regular members and no more than 2 alternate
members appointed by the Council for terms of three (3) years. The
members first appointed shall serve for terms of one (1), two (2)
and three (3) years respectively. Vacancies shall be filled by the
Council for any unexpired term. If a member of this Commission shall
cease to be a resident, his/her office shall thereby become vacant.
B.
Three members, regular or alternate, shall constitute
a quorum. Alternate members shall be granted voting rights in the
absence of a regular member. A member can only vote if present for
the hearing and discussion.
The Council shall provide by ordinance for the
organization and procedures of the Commission of Tax Assessment Review,
and for the manner of receiving, considering and disposing of appeals.
[Amended 11-5-1996]
The Commission of Tax Assessment Review shall
hear and consider the appeal of any property owner concerning the
amount of his/her assessed valuation as determined by the Assessor.
The Commission shall keep an accurate record of its proceedings, which
shall be available for public inspection. The Tax Assessor shall be
afforded an opportunity to appear before the Commission in all cases
to present any relevant information. If the Commission determines
that the valuation of any property has been erroneously assessed,
the Commission shall transmit its determination to the Council, which
may cancel, in whole or in part, the tax based on such valuation in
order to effect a correction.
[Amended 11-5-1996]
If it shall appear that the valuation of any
property has been erroneously or incorrectly assessed, the Commission
shall have authority to order a correction. Such determination shall
be certified by the Commission to the Assessor, whose duty it shall
be to make such corrections in the valuation as the Commission may
determine. If the tax roll has been certified by the Assessor, the
Commission shall transmit its findings to the Council, which may cancel
in whole or part the tax based on such valuation in order to effect
a correction.
[Amended 11-5-1996]
The taking of an appeal to the Commission of
Tax 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 Assessor.
