The text
Sec. 15-1. - Motor vehicles.#
(a)
This section is enacted pursuant to General Laws 1956, section 44-34-1.
(b)
The board of assessment review is hereby established as the board of appeals pursuant to General Laws 1956, sections 44-34-8 and 44-34-10.
(c)
The board of appeals shall have the following powers:
(1)
Where the assessment is based upon the provisions of subsections (1) through (3) of this section, the board of appeals shall determine whether the establishment of the presumptive value was prepared in a manner consistent with such provisions. If the board of appeals finds an error in the presumptive value such board shall petition the state vehicle value commission for a change in the presumptive value. Within ten (10) days of the receipt of such petition, the state vehicle value commission shall respond in writing to the board of review and if the decision of the commission results in a change of the presumptive value, the commission shall notify the assessor of the new presumptive value. The board of review shall abide by the decision of the state vehicle value commission.
(2)
Determine whether there was an error in the application of the presumptive value to the vehicle.
(3)
Where the assessment is based upon a value established by the assessor in accordance with the provisions of General Laws 1956, section 44-34-9(c), determine whether there was an error in the value established by the assessor.
(4)
Any appeal shall be filed within thirty (30) days of the mailing of the tax bills. The board of appeals shall make its findings within forty-five (45) days of the filing. The town council may grant an abatement in whole or in part, correct an assessment, or uphold the original assessment following such hearing.
Comment Text (parent not a footnote)(Ord. of 6-26-86)
Cross reference— Comment Text (parent not a footnote)Motor vehicles and traffic, Ch. 7.