Rhode Island § 44-5-53 - Levy and Assessment of Local Taxes
Full text of Rhode Island Rhode Island General Laws § 44-5-53 — Levy and Assessment of Local Taxes, with citation guidance and answers to common questions.
§ 44-5-53. Levy and Assessment of Local Taxes
R.I. Gen. Laws § 44-5-53
§ 44-5-53. Burrillville — Property tax classification — List of ratable property.
(a) Upon adoption of a system of classification of taxable property by the town of Burrillville, all ratable property in the town of Burrillville shall be classified by the assessor as follows:
(1) Class 1: All residential real estate, which consists of not more than six (6) dwelling units. Class 1 includes all mobile/manufactured homes and residential condominiums;
(2) Class 2: All commercial and industrial real estate and all residential real estate which consists of more than six (6) dwelling units;
(3) Class 3: All ratable tangible personal property;
(4) Class 4: All motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the town council may, by ordinance, establish a process by which the assessor shall tax the property at the rate of the predominate use of the property.
(c) Notwithstanding any provisions of § 44-5-11.8, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (a) of this section are governed by § 44-3-29.1.
(d) The tax rates applicable to motor vehicles within Class 4 as defined in subsection (a) of this section are governed by § 44-34.1-1 [repealed].
History of Section.
P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-5-53
What does Rhode Island General Laws § 44-5-53 cover?
Section 44-5-53 ("Levy and Assessment of Local Taxes") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-5-53?
A common citation format is "Rhode Island General Laws § 44-5-53" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-5-53 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.