Levy and Assessment of Local Taxes
§ 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.)