§ 44-5-20 - List of ratable property.
SECTION 44-5-20
§ 44-5-20 List of ratable property. –The assessors shall make a list containing the true, full, and fair cash valueor a uniform percentage of its value as defined in §§ 44-5-12 and44-5-38, as appropriate, of the ratable estate in the city or town, placing thereal estate, tangible personal property except manufacturers' machinery andequipment, and manufacturers' machinery and equipment in separate columns,distinguishing real estate which is assessed specially as farm, forest, or openspace land in accordance with the provision in § 44-5-12, and alsodistinguishing those who give in an account and those who do not and shallapportion the tax in accordance with the provisions of this chapter.