Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-20.3 — Pawtucket â Property tax classification â 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 and class 5 property tax rates shall not be more than
one hundred and seventy-five percent (175%) of class 1 property tax rates.

Last amended: History of Section. P.L. 1984, ch. 11, Â§ 1; P.L. 1986, ch. 33, Â§ 1; P.L. 1988, ch. 72, Â§ 1; P.L. 1990, ch. 29, Â§ 1; P.L. 2000, ch. 38, Â§ 1; P.L. 2001, ch. 21, Â§ 1; P.L. 2003, ch. 40, Â§ 1; P.L. 2006, ch. 34, Â§ 1; P.L. 2006, ch. 55, Â§ 1; P.L. 2025, ch. 33, Â§ 1, effective June 4, 2025; P.L. 2025, ch. 34, Â§ 1, effective June 4, 2025.

Source: official text

R.I. Gen. Laws § 44-5-20.3 — Pawtucket â Property tax classification â Duties of assessor and finance director

R.I. Gen. Laws § 44-5-20.3 — Pawtucket â Property tax classification â Duties of assessor and finance director