TITLE 44

Taxation

CHAPTER 44-5

Levy and Assessment of Local Taxes

SECTION 44-5-44



   § 44-5-44  Collection and publication of

property tax data. –

(a) The department of revenue shall annually make and publicly issue

comprehensive assessment ratio studies of the average level of assessment and

the degree of assessment uniformity within each town and city. The department

of revenue shall also annually compute and publicly issue the Russell Index of

Inequality within each town and city.



   (b) The department of revenue shall require assessors and

other officers to report to it data on assessed valuations and other features

of the property tax for the periods and in the form and content that the

department of revenue requires. The department of revenue shall construct and

maintain its system for the collection and analysis of property tax facts to

enable it to make intrastate comparisons as well as interstate comparisons

based on property tax and assessment ratio data compiled for other states by

the United States Bureau of the Census or any agency successor to the Bureau.



History of Section.

(P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch.

145, § 37.)