[HISTORY: Adopted by the Town Council of the Town of
Smithfield 6-27-1978 (Sec. 21-1 of the 1985 Code of Ordinances). Amendments
noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 321.
There shall be a single Tax Assessor for the Town, who shall be appointed
by the Town Council for a term of six years; provided, however, the Council
may make a temporary appointment to evaluate the ability of the appointee
to be Tax Assessor. The Town Council shall fix the compensation of the Tax
Assessor.
The individual holding the office of Tax Assessor shall be a resident
and qualified elector of the Town within six months after appointment for
a six-year term. In addition, he/she shall have a satisfactory knowledge of
real estate evaluations and the assessment of property for the purposes of
taxation.
The Tax Assessor shall have, exercise and enjoy all the powers, privileges
and prerogatives and shall exercise and perform all the powers and duties
of the tax assessors as provided by the General Laws of this state with the
same authority that a board of tax assessors would have if elected by the
people. The validity of an assessed valuation or a tax levy shall not be challenged
because of the fact that it is determined, apportioned or imposed by the Tax
Assessor or because of the manner in which such Assessor is appointed.
A.
It shall be the duty of the Tax Assessor to assess all
property, that is, real estate, tangible and intangible property, motor vehicles
and any other property that is taxable by the laws of the state on or before
December 31, at 12:00 midnight.
B.
Those duties shall also include the following:
(1)
Sets of record cards must be kept and maintained showing
complete description of all properties to be taxed.
(2)
Real estate properties must have a map card showing a
diagram of buildings with sizes, etc., and the cards shall be filled in giving
a description of said properties.
(3)
A complete list of all manufacturing and commercial equipment
must be kept and maintained from year to year to assure a fair assessment
of all tangible properties in the Town.
(4)
All properties must be assessed by an assessing manual
provided by a revaluation company whenever possible. In some cases, the Assessor
may use other methods to assure fair valuations when the manual does not list
such properties.
(5)
It shall be the duty of the Tax Assessor to keep and
have maintained a complete set of Assessor's maps and a chain-of-title card
file system showing all property locations and owners.
(6)
Upon a determination of the board of assessment review,
it shall be the duty of the Tax Assessor to make such corrections upon the
assessment rule as the Board may direct.
(7)
As soon as practicable after the date of assessment,
the Tax Assessor shall prepare an assessment rule of the Town on which shall
be entered the ownership and assessed valuations of all property taxable in
the Town as of the date of assessment established by law, and a special assessment
rule of property benefited by any local or public improvement, if any, on
which a special assessment is levied for benefits received.
The Town Council is hereby authorized and empowered to appoint a Deputy
Tax Assessor, who shall work under the supervision and direction of the Tax
Assessor; the Deputy Tax Assessor shall serve at the pleasure of the Council
and at a compensation to be determined by the Town Council.
The Tax Assessor may employ such necessary clerical assistants and such
technical consultants as may be necessary from time to time within the limits
of available appropriations.
