TITLE 45
Towns and cities
CHAPTER 45-48
Nasonville Water District
SECTION 45-48-10
§ 45-48-10 Taxes Assessments
Penalty for nonpayment.
The qualified voters of the district, at any of the meetings of the district,
have power to order taxes, and provide for assessing and collecting the taxes
on the ratable real estate and tangible personal property of the district, as
it deems necessary for the purpose of obtaining and maintaining a supply of
water and distributing the water for the extinguishing of fire; for power,
domestic, and other uses; for establishing and maintaining and constructing
water works and driving wells, and operating the water works and wells; for
acquiring and leasing real estate and other property and property rights
necessary for a water supply, and laying and maintaining pipes, conduits,
aqueducts, and other structures connected with them, and purchasing implements,
machinery, and other appliances; for the payment of the current expenses of the
district; for the payment of officers, employees, and other agents as the
district is authorized to elect, appoint, or otherwise choose under this
chapter; and for the payment of any indebtedness that has been or may be
incurred by the district; and the taxes so ordered shall be assessed by the
assessors of the district on the taxable inhabitants and the property in the
district according to the last valuation made by the assessors of the district
on the taxable inhabitants and the property in the district according to the
last valuation made by the assessors of the town next previous to the
assessment, adding, however, any taxable property which may have been omitted
by the town assessors or afterwards acquired, and in all cases where the town
assessors have included property within and without the district in one
valuation, the assessors of the district shall make an equitable valuation of
that portion of the property lying within the district; and in the assessing
and collecting of the taxes proceedings shall be had by the officers of the
district, as near as may be, as are required to be held by the corresponding
officers of towns in assessing and collecting town taxes; and the collector of
taxes for the district shall, for the purpose of collecting taxes assessed by
the district, have the same powers and authority as are now by law conferred on
collectors of taxes for towns in this state. The district may provide for a
deduction, from the tax assessed against any person if paid by an appointed
time, or for a penalty, by way of percentage on the tax if not paid at the
appointed time, not exceeding twelve percent (12%) per annum, as it deems
necessary to insure punctual payment; provided, that the tax assessed in any
one year under the provisions of this section shall not exceed ten (10) mills
on each dollar of the valuation.
History of Section.
(P.L. 1987, ch. 20, § 2.)
