Levy and Assessment of Local Taxes
§ 44-5-74.1 Woonsocket List of
(a) Upon adoption of a system of classification of taxable property by the city
of Woonsocket, all ratable property in the city of Woonsocket shall be
classified by the assessor as follows:
(1) Class One: all ratable tangible personal property and
(2) Class Two: residential real estate with less than four
(3) Class Three: all commercial and industrial real estate
and residential real estate with four (4) units or more, except as provided for
in subsection (b).
(b) As to any residential real estate with four (4) units and
wherein one or more of such units are occupied by the owner of the real estate,
such four (4) unit residential real estate shall be classified as Class Two
residential real estate. Said real estate shall be classified as Class Three if
it fails to have at least one unit that is occupied by the owner of the real
estate. An owner of residential real estate with four (4) units who is entitled
to the Class Two residential real estate classification pursuant to this
section shall annually file a declaration of such owner-occupied status with
the tax assessor. The assessor shall prepare an appropriate form for the making
of such declaration.
History of Section.
(P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2013, ch. 498,