§ 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.
History of Section.P.L. 1991, ch. 379, § 1; P.L. 1993, ch. 89, § 1; P.L. 2009, ch. 310, § 46.
Structure Rhode Island General Laws
Section 45-2-1. - Charters and special acts.
Section 45-2-2. - Power to tax property.
Section 45-2-2.1. - Tax compacts between municipalities.
Section 45-2-3. - Power to appropriate money.
Section 45-2-3.1. - Powers of certain towns.
Section 45-2-3.3. - Background checks.
Section 45-2-3.4. - Background checks.
Section 45-2-4. - Power to own property and make contracts.
Section 45-2-5. - Power to use, lease, or dispose of property no longer needed.
Section 45-2-5.1. - Westerly municipal land trust.
Section 45-2-5.2. - Prudence Island school foundation.
Section 45-2-6. - Lands given for specific use not subject to disposal.
Section 45-2-7. - Providence school land unaffected.
Section 45-2-8. - Ratification of prior conveyances.
Section 45-2-9. - Continuation in force of town and city laws.
Section 45-2-10. - Election and appointment of officers and agents.
Section 45-2-11. - Medical services for employees.
Section 45-2-12. - Town of New Shoreham may establish police court.
Section 45-2-13. - City of Pawtucket — Municipal police court — Municipal housing court.
Section 45-2-14. - City of Central Falls — Police court.
Section 45-2-15.2. - Municipal employees — Residency within municipality not required.
Section 45-2-16. - Naming of city or town constructions.
Section 45-2-17. - Regulation of liquefied natural gas facilities.
Section 45-2-18. - City of Providence — Establishment of department of public parks.
Section 45-2-19. - City of Warwick — Municipal court.
Section 45-2-20. - Town of Coventry — Establishment of a senior citizens’ board.
Section 45-2-21. - City of Cranston — Municipal court.
Section 45-2-22. - Arson prevention programs.
Section 45-2-24. - Town of Coventry — Municipal court.
Section 45-2-25. - City of Woonsocket — Municipal court.
Section 45-2-26. - Town of West Warwick — Municipal court.
Section 45-2-27. - City of Central Falls — Municipal court.
Section 45-2-28. - Charitable contributions.
Section 45-2-29. - Town of Westerly — Municipal court.
Section 45-2-30. - Town of Narragansett — Municipal court.
Section 45-2-31. - Registration of business name in the town of North Providence.
Section 45-2-31.1. - Business registration fee — Town of Johnston.
Section 45-2-31.2. - Business registration fee — Town of Warren.
Section 45-2-31.3. - Business registration fee — Town of Smithfield.
Section 45-2-31.4. - Business registration fee — Town of Richmond.
Section 45-2-31.5. - Town of Warren — Delegation of local licensing authority.
Section 45-2-32. - Town of Charlestown — Municipal court.
Section 45-2-33. - Additional substance abuse prevention assessment.
Section 45-2-34. - Town of Tiverton — Municipal court.
Section 45-2-35. - Town of New Shoreham — Landing fee.
Section 45-2-35.1. - City of Newport — Landing and boarding fees.
Section 45-2-35.2. - Town of Narragansett — Landing fee.
Section 45-2-36. - Town of Exeter — Tax assessor.
Section 45-2-37. - Town of Middletown — Municipal court.
Section 45-2-38. - City of East Providence — Municipal court.
Section 45-2-39. - Care and repair of stone walls.
Section 45-2-39.1. - Theft of historic stone walls.
Section 45-2-41. - Residency requirements — Generally.
Section 45-2-42. - Town of East Greenwich — Smoking prohibited in municipal buildings.
Section 45-2-43. - Right of way tree planting.
Section 45-2-44. - Town of Cumberland — Municipal court.
Section 45-2-45. - Town of Bristol — Municipal court.
Section 45-2-46. - Towns of Burrillville and North Smithfield — Municipal court.
Section 45-2-47. - Town of Warren — Municipal court — Municipal housing court.
Section 45-2-48. - Town of East Greenwich — Municipal court.
Section 45-2-49. - Town of Burrillville — Municipal court.
Section 45-2-50. - Town of Exeter — Municipal court.
Section 45-2-51. - [Repealed.]
Section 45-2-51.1. - Town of Lincoln — Municipal court — Municipal housing court.
Section 45-2-52. - Town of Jamestown — Municipal Court.
Section 45-2-53. - Town of North Kingstown — Fence viewer.
Section 45-2-54. - Regulation of excavating.
Section 45-2-55. - Town of North Kingstown — Municipal Court.
Section 45-2-56. - Town of Hopkinton — Municipal Court.
Section 45-2-57. - Town of Richmond — Noise pollution.
Section 45-2-58. - Town of Smithfield — Municipal court.
Section 45-2-59. - Town of North Smithfield — Municipal court.
Section 45-2-60. - City of Pawtucket — Licenses.
Section 45-2-61. - Town of Barrington — Municipal court.
Section 45-2-62. - [Repealed.]
Section 45-2-62.1. - Town of Portsmouth — Municipal court — Municipal housing court.
Section 45-2-63. - Town of Richmond — Municipal court.
Section 45-2-64. - Town of Coventry — Regulation of asphalt or continuous mixing facilities.
Section 45-2-65. - Right to counsel.
Section 45-2-66. - Ability to pay hearings.
Section 45-2-67. - Town of South Kingstown — Municipal court.