§ 44-5-20.12 - Johnston – Property tax classification and valuation.
SECTION 44-5-20.12
§ 44-5-20.12 Johnston – Property taxclassification and valuation. – (a) The assessor of Johnston, on or before June 1 of each year, shall make fulland fair cash valuation of all the estate, real and personal, and motorvehicles subject to taxation, herein, and determine the assessed valuation ofeach property class.
(b) The assessor shall apply different rates of taxationagainst Class 1, Class 2, and Class 3 to determine the tax due and payable onthe property; provided, however, the rate for each class shall be uniform.