Rhode Island § 45-2-36 - General Powers

§ 45-2-36. Town of Exeter — Tax assessor.

(a) The town council of the town of Exeter may amend the Exeter town ordinance to provide for and entitle the town council to authorize the appointment of a tax assessor. The tax assessor shall serve at the pleasure of the town council. Qualifications shall be set by the town council in accord with state requirements and compensation shall be paid as approved at the town financial meeting. The tax assessor shall perform the duties previously performed by the board of tax assessors

(b) Each individual currently serving as a member of the board of tax assessors, on the date of the employment of the tax assessor under this section, shall continue to serve as members of a board of tax and assessment review until the expiration of their respective terms. Thereafter, each and every one of their successors shall be elected for four (4) year terms of office. Compensation for the members shall be set at the town financial meeting.

(c) The board of tax and assessment review shall hear and consider the appeal of any property owner concerning his or her assessed valuation or annual tax bill. If it appears that the assessed valuation of any property has been erroneously or incorrectly assessed, the board has the authority to order a correction, certify the result of its decision to the tax assessor to make the change and inform the council of its decision. If the current tax bill of any property owner is determined to be incorrect, the board may recommend to the council that a reduction or cancellation should be made, and the council shall make the adjustment as provided by law. Appeals from decisions of the board or the council shall lie to the superior court as provided by law.

(d) No member of the board of tax and assessment review shall be appointed nor serve as the tax assessor until a full twelve (12) months have elapsed from the time the member ceased to serve on the board of tax and assessment review.

(e) The council shall provide by ordinance for the procedures to be followed by the board, including the manner of receiving, considering and disposing of appeals.

(f) The question of the approval of this act shall be submitted to the electors of the town at any general election after being so proposed by petition of ten percent (10%) of all registered and qualified voters; the petition having been certified by the board of canvassers and submitted to the council within a time practicable to meeting state filing timetables.