TITLE 44

Taxation

CHAPTER 44-5

Levy and Assessment of Local Taxes

SECTION 44-5-20.2



   § 44-5-20.2  Pawtucket – Property tax

classification – List of ratable property. –

(a) Under the system of classification of taxable property adopted by the city

of Pawtucket, all ratable property in the city of Pawtucket shall be classified

by the assessor as follows:



   (1) Class-1: all residential real estate, which consists of

not more than five (5) dwelling units and all residential real estate that

consists of six (6) dwelling units in which at least one unit is

owner-occupied. Class 1 includes all mobile/manufactured homes;



   (2) Class 2: all commercial and industrial real estate and

all residential real estate which consists of six (6) dwelling units in which

no units are owner-occupied and all residential real estate which consists of

more than six (6) dwelling units;



   (3) Class 3: all ratable tangible personal property;



   (4) Class 4: all motor vehicles and trailers subject to the

excise tax created by chapter 34 of this title.



   (b) Where real property is used or held for more than one

purpose and the uses result in different classifications, the assessor shall

allocate to each classification the percentage of true and fair cash value to

the property devoted to each use.



History of Section.

(P.L. 1984, ch. 11, § 1; P.L. 2000, ch. 38, § 1.)