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Section 6.01 - Tax Assessor#
There shall be an Office of Tax Assessment the head of which shall be the Tax Assessor, who shall be hired by the Town Manager.
Section 6.02 - Qualifications#
The Tax Assessor shall have an Associate's or Bachelor's degree from an accredited college or university and shall have prior experience with the valuation and taxation of real and personal property. They shall either hold a certificate from the Rhode Island Association of Assessing Officers or the equivalent thereof, or acquire such a certificate within three (3) years of being appointed. The Tax Assessor shall hold no other public office, appointment or employment with the Town of Warren.
Section 6.03 - Powers and Duties#
The Tax Assessor shall have and perform all the powers and duties which are now or may hereafter be vested in Tax Assessors of towns by the General laws of the State of Rhode Island. The Tax Assessor shall be responsible for fixing an assessed valuation of all taxable, real and personal property in the Town of Warren, and for preparing an assessment and tax roll on the basis of such valuation, in the manner provided by law and ordinance.
Section 6.04 - Board of Assessment Review#
There shall be a Board of Assessment Review consisting of five (5) resident taxpayers appointed by the Town Council for a term of three (3) years. The members shall be appointed so that no more than two terms expire in any one year. Any vacancy shall be filled by the Town Council for the unexpired term.
Section 6.05 - Duties of Board of Assessment Review#
The Board of Assessment Review shall hear and consider the appeal of any property owner concerning the amount of their assessed valuation as determined by the Town 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 but shall have no vote.
Section 6.06 - Correction in Assessment#
If it shall appear that the valuation of any property has been erroneously or incorrectly assessed, the Board of Assessment Review shall have authority to order a correction. Such determination shall be certified by the Board to the Town Tax Assessor whose duty shall be to make such correction in valuation as the Board may determine. If the tax roll has been certified by the Town Tax Assessor, they shall 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.
Section 6.07 - Right of Appeal#
The taking of an appeal to the Board of Assessment Review or any action thereon shall not be construed to limit or restrict the right of any taxpayer to apply to a court of competent jurisdiction for relief from any assessed valuation or tax originally determined by the Tax Assessor.