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Sec. 601. - Composition.#
Financial Services shall consist of the Town Treasurer, the Tax Collector, the Tax Assessor, and the Tax Assessment Board of Review.
Sec. 602. - Town Treasurer.#
The non-partisan Town Treasurer shall be elected for a four (4) year term at general elections. (a)
Duties and Responsibilities. The Town Treasurer shall have all the powers, rights, and duties prescribed under the General Laws of the State of Rhode Island for Town Treasurers including, but not limited to:
1.)
Assuring compliance with all applicable accounting standards and requirements.
2.)
Monitoring the spending by all departments, boards and commissions of the Town to ensure that the budget approved and adopted pursuant to Article III is not exceeded.
3.)
Overseeing the processing of the municipal payroll.
4.)
Monitoring the Town's cash position to ensure required liquidity.
5.)
Managing Town investments in accordance with applicable laws and regulations.
6.)
Working with appropriate financial advisors and counsel to issue general and special obligation bonds for the Town and ensure that such debt is properly serviced.
7.)
Participating in the preparation of the annual Town capital improvement plan.
8.)
Serving as a trustee for the Tiverton Police Pension Plan.
9.)
Preparing an annual department budget and non-property tax revenue estimates to be submitted in accordance with Section 301(b)(2) and (b)(5) of Article III of this Charter.
10.)
Utilizing appropriate resources including outside professional expertise in serving as a financial advisor to the Town Council, Town Administrator, School Committee or any other department, board or commission of Town government when they are considering an expenditure or financial transaction exceeding $500,000.00. Collective bargaining agreements and requests submitted to the Budget Committee are excluded from this provision.
11.)
Providing advice and recommendations in the negotiations of the AFSCME contract.
12.)
Releasing to the parties legally entitled to redeem the same, real estate conveyed to the Town by the Collector of Taxes, upon payment to the Town of taxes, penalties and expenses thereto, and selling other parcels on which the period of redemption has expired.
13.)
Borrowing, if necessary, in the name and on the credit of the Town, such sums of money as may be required for transacting the obligations incurred by duly approved appropriations, such sums of money not to exceed, in the aggregate, the sum of $500,000.00, provided that Town Council approval is granted prior to said borrowing.
(Charter Amend. of 11-6-18(1); Res. No. 2022-0014, (General Election of 11-8-22))
Sec. 603. - Tax Collector.#
The Tax Collector shall be appointed by the Town Administrator with the approval of the Town Council for an initial contract period not to exceed three (3) years. Renewal contracts shall not exceed three (3) years. (a)
Duties and Responsibilities. The Tax Collector shall collect all taxes and special assessments for the collection of which the town is responsible.
(b)
Delinquent Installments. No amounts received for taxes shall be applied to any current installment until all previous installments of taxes have been paid.
(c)
Annual Tax Sale. In accordance with the General Laws, the Tax Collector annually shall conduct a sale of all properties upon which taxes remain unpaid for a period of two (2) years from the date the taxes first become due.
Exceptions of certain properties may be granted by the Town Council upon written recommendation of the Tax Collector.
Sec. 604. - Tax Assessor.#
The Tax Assessor shall be appointed by the Town Administrator with the approval of the Town Council for an initial contract period not to exceed three (3) years. Renewal contracts shall not exceed three (3) years. The Tax Assessor shall meet the minimum qualification of state certification as a tax assessor. (a)
Duties and Responsibilities. The Assessor shall be responsible for:
1.)
The fixing of an assessed valuation for the purposes of taxation on all taxable real estate and personal property.
2.)
The preparation of an assessment and tax roll for the Town in the manner provided by law and ordinance.
3.)
Conducting a periodic revaluation of the Town as required by law, and shall be responsible for the discharge of all the duties and responsibilities prescribed for tax assessors by State Law.
Sec. 605. - Tax Assessment Board of Review.#
There shall be a Tax Assessment Board of Review consisting of three (3) members, each appointed by the Town Council for a term of three (3) years. (a)
Assessment Review. The Tax Assessment Board of Review shall hear and consider the appeal of any property owner concerning the amount of his or her assessed valuation as determined by the Tax Assessor. The Board shall keep an accurate record of its proceedings, which shall be available for public inspection. The Tax Assessor shall attend all hearings of the Board of Review but shall have no vote.
(b)
Correction in Assessments. If it shall appear that the valuation of any property has been erroneously or incorrectly assessed, the Board shall have the authority to order such a correction. The Board shall provide such determination to the Tax Assessor, whose duty shall be to make such corrections in the valuation as the Board has determined. However, if the tax roll has been certified by the Assessor, he/she shall then transmit the findings of the Board to the Town Council which may cancel in whole or in part the tax based on such valuation in order to effect a correction.
Sec. 606. - Transition.#
The provisions of this Article shall take effect one year after certification of approval of this amendment by the Board of Canvassers. The current members of the Board of Assessors shall continue in their office and in their responsibilities until this Article takes effect, at which time those whose terms have not expired shall serve as members of the Tax Assessment Board of Review for the remainder of their unexpired term. Initial appointments to the Board by the Town Council shall be for terms of varying length such that no two terms shall expire in the same year.