§ 2-68. Powers and duties

(a) The board of assessment review shall hear and consider appeals from property owners regarding the amount of property assessment as determined by the board of tax assessors. Such appeals shall be filed within three months of the last date appointed for payment without penalty of such tax or the first installment thereof if such tax is payable in installments. If such property owner has not filed an account of all the ratable personal estate owned or possessed within the time prescribed by law, the property owner shall not have the benefit of any appeal regarding the assessment of the ratable personal estate unless:

(1) That person's real estate has been assessed at a value in excess of the value at which it was assessed on the last preceding assessment day, whether then owned by that person or not, and has been assessed, if assessment has been made at a full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has purportedly been made at a uniform percentage of full and fair cash value, at a percentage in excess of the uniform percentage; or

(2) The tax assessed is illegal in whole or in part.

The appeal shall be limited to a review of the assessment of real estate or to relief with respect to such illegal tax, as the case may be.

(b) The board shall have authority to administer oaths and receive testimony and exhibits. It shall have the power to change any assessment appealed and reviewed, but only after the board of tax assessors has been given an opportunity to appear before the board or otherwise present its case. This provision shall in no way alter legal requirements existing on the effective date of the ordinance from which this section was derived relative to town council review of abatements. Hearings of the board of assessment review shall be open to the public.

(c) Nothing herein contained shall be construed in any way to limit or extend the right of a taxpayer to apply to a court of competent jurisdiction for relief from any assessed valuation or tax originally determined by the board of tax assessors or subsequently by the board of assessment review, in accordance with the General Laws of Rhode Island, or any other law thereto appertaining, and all amendments and additions to any such laws, for relief from assessments as originally made by the town assessor.

(Rev. Ords. 1989, § 2-68; Ord. of 9-17-1997)

refstatelaw

Powers and duties, G.L. 1956, §§ 44-27-11, 44-27-12.