§ 44-5-20.06 - Westerly and Smithfield – Property tax classification – List of ratable property.
SECTION 44-5-20.06
§ 44-5-20.06 Westerly and Smithfield– Property tax classification – List of ratable property. – Upon adoption of a system of classification of taxable property by the town ofWesterly or by the town of Smithfield, all ratable property in the town ofWesterly or Smithfield, as the case may be, shall be classified by the assessoras follows:
(1) Class 1: In the town of Westerly, all ratable real estateand tangible personal property; in the town of Smithfield, all ratable realestate.
(2) Class 2: In the town of Westerly, all motor vehicles andtrailers subject to the excise tax created by chapter 34 of this title; in thetown of Smithfield, all tangible personal property as well as all motorvehicles and trailers subject to the excise tax created by chapter 34 of thistitle.