Town of Johnston, RI
Providence County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Council of the Town of Johnston 12-10-1979 by Ord. No. 440 as Secs. 8-1 to 8-22 of the 1979 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Department of Finance — Charter, Art. IX.
Funds and trusts — See Ch. 31.
Director of Finance— See Ch. 41, Art. V.
Personnel policies — See Ch. 47.
Purchasing — Ch. 62.
Pursuant to the provisions of Article IX of the Town Charter, the Department of Finance shall be divided into the following divisions:
A. 
Accounting Control.
B. 
Treasury and Tax Collection.
C. 
Contract and Purchase.
D. 
Assessment.
The Division of Accounting Control, under the direction of the Director of Finance, shall:
A. 
Maintain a general accounting system for the Town in conformity with the provisions of the Town Charter and the best accepted practices in municipal accounting and sufficient to provide financial and budgetary control over the several departments, boards, commissions, offices and agencies of the Town.
B. 
Perform such other duties consistent with the provisions of the Charter as outlined under Sec. 9-5, Paragraphs (8) and (9), of the Charter.
The Division of Treasury and Tax Collection, under the direction of the Director of Finance, shall:
A. 
Be the custodian of all money belonging to the Town and, subject to the provisions of specific trusts, of all money held in trust by the Town.
B. 
Perform such other duties consistent with the provisions of the Town Charter as outlined under Sec. 9-5, Paragraphs (2), (3), (4), (5), (7), (10) and (11), of the Charter.
The Division of Contract and Purchase, under the direction of the Director of Finance, shall:
A. 
Perform the work of buying for the Town pursuant to rules and regulations established by this Code and other ordinance.
B. 
Perform such other duties consistent with the provisions of the Charter as outlined under Sec. 9-5, Paragraph (12), and Sec. 9-6 of the Charter relative to competitive bidding.
A. 
The Division of Assessment shall consist of the office of Tax Assessor as provided in Sec. 9-8, Paragraph (1), of the Town Charter. The Tax Assessor shall be appointed by the Mayor as provided in Sec. 9-1 of the Charter.
B. 
Duties.
(1) 
The Tax Assessor shall have and perform all the powers and duties which now are or may hereafter be vested by law in the assessors of towns in the state.
(2) 
He shall perform such other duties consistent with the provisions of the Town Charter as outlined under Sec. 9-8, Paragraph (2)(a), (b), (c), (d), (e) and (f), of the Charter.
C. 
Board of Assessment Review. Within the Division of Assessment, there shall also be a Board of Assessment Review appointed by the Town Council as provided for in Sec. 9-9 of the Town Charter whose duties and powers shall be as outlined in Sec. 9-9 of the Charter and as provided by this Code or other ordinance of the Town Council.
[Added 10-9-2007 by Ord. No. 2007-17]
Fiscal notes. Each negotiated collective bargaining agreement, upon submission to the City Council for ratification, shall contain a fiscal note, prepared by the Finance Director, which shall detail the fiscal impact of the subject agreement on the fiscal years covered by said agreement.
[1]
Note: For Charter provisions as to authority of the Town Council to enact ordinances providing for levying taxes and other revenue, see Charter Sec. 3-8(3). For Charter provisions as to authority of Town Council to review special assessments upon request of property owners, etc., see Charter Sec. 3-8(11).
The Board of Assessment review shall consist of three members appointed by the Town Council in accordance with Sec. 9-9(1) of the Town Charter.
The members of the Board of Assessment Review shall elect one of their members as Chairman on the day of its first meeting in each year, and whenever the office shall become vacant. Two members shall constitute a quorum. The Town Council shall have authority to adopt rules and regulations as to the procedure in presenting, considering, and disposing of appeals, not inconsistent with the laws of the state and with the provisions of this article, and may hold hearings, administer oaths and receive testimony and exhibits.
The Board of Assessment review may designate one of its members as Secretary who shall keep an accurate record of its proceedings, which record shall be available for public inspection. The Tax Assessor may attend any meeting of the Board with the right to speak but not to vote.
Pursuant to Sec. 9-9 of the Town Charter, the Board of Assessment Review shall receive no compensation during its term of office or terms of office as specified in such Charter.
The Board of Assessment Review shall meet on the first business day after the expiration of 20 days subsequent to the date on which taxes become due and payable and at such times thereafter as may be necessary to hear appeals.
The Town Clerk shall give notice to the public of the date, time and place of the first meeting of the Board of Assessment review following each annual assessment by advertising the same at least twice in a newspaper of general circulation in the Town, the first publication to be not less than 10 days before the date of such meeting.
The Board of Assessment Review shall hear and consider the appeals of any property owner concerning the amount of his assessed valuation as determined by the Tax Assessor. The Tax Assessor shall attend all hearings of the Board in order to explain his valuation, but shall have no vote.
The Board of Assessment review shall receive in writing the complaints of all persons who consider themselves aggrieved by the amounts of their assessed valuations appearing upon the assessment roll of the Town. No appeal shall be considered unless it is made in writing and is received by the Board not later than three months from the date the tax becomes due and payable.
Hearings upon complaints shall be held in the order received and as promptly after the filing thereof as possible. Determinations of the Board of Assessment review shall be immediately certified by the Secretary of the Board to the Tax Assessor whose duty it shall be to make such corrections upon the assessment roll as the Board may direct.
No appeal shall be considered by the Board of Assessment Review unless the tax levied on the valuation appealed or such portion of the tax as is due and payable has been paid under protest.
If it shall appear that the valuation of any property has been incorrectly or inequitably assessed, the Board of Assessment Review shall have power to change the assessment, and shall determine the correct valuation of such property.
In all cases, the assessment roll shall be reviewed in accordance with the facts existing on the day of the assessment established by law and no change in the status of any property subsequent to the day of assessment shall be considered.
At the conclusion of its review, the Board of Assessment Review shall transmit to the Tax Assessor a statement that such review has been completed, which statement shall contain a summary of the additions or deductions made by the Board in the total of assessed valuations.
It shall be the duty of the Director of Finance to make payment of any refund that may be due to the property owner.
The taking of an appeal to the Board of 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 of tax originally determined by the Tax Assessor or subsequently by the Board of Assessment Review.