§ 44-34-3 Assessment roll – Rate– Payment – Penalty upon non-payment. – (a) The assessor, on the basis of a list of uniform values for motor vehiclesprepared by the Rhode Island vehicle value commission pursuant to §44-34-8, shall make a list containing the value of every vehicle and trailer inthe city or town which is subject to the provisions of § 44-34-2, thevalues to be at the average retail price as determined under § 44-34-2 orat a uniform percentage of these, not to exceed one hundred percent (100%), tobe determined by the assessors in each city or town; provided, that everyvehicle and trailer in the city of Pawtucket shall be assessed in accordancewith §§ 44-5-20.1 and 44-5-20.2; provided, further, that motorvehicles owned, leased, or utilized by rental companies, as those terms aredefined in § 31-34.1-1, shall not be valued for excise tax purposes at anamount greater than the National Automobile Dealers Association average retailvalue for new vehicles for the year and vehicle model in question.
(b) The excise tax levy shall be applied to the exciseassessment roll at the rate established by the assessors for all other propertyexcept manufacturer's machinery and equipment in accordance with § 44-5-22and the resulting tax roll shall be certified by the assessors to the city ortown clerk, treasurer, or tax collector, as the case may be, not later thanJune 15 next succeeding. Prior to the resulting tax roll being certified to thePawtucket city clerk, the excise levy shall be applied to the excise assessmentroll in accordance with the property tax classification described in§§ 44-5-20.3 and 44-5-20.5. In the city of Woonsocket, the excise taxlevy shall be applied to the excise assessment roll at a rate that will produceno more than nineteen percent (19%) of the total tax levy as prescribed in§ 44-5-11.6. In the town of Lincoln, the excise tax levy shall be appliedto the excise assessment roll at a rate that produces an amount equal to nomore than seventeen percent (17%) of the total real estate tax levy.
(c) If any vehicle or trailer liable to taxation in any cityor town has been omitted from the tax roll, the tax assessment shall assess thevehicle or trailer on a supplemental excise assessment roll and shall certifythe assessment to the tax collector after June 15, but not later than December31 next succeeding.
(d) As soon after this as possible, the tax collector shallcause excise bills to be sent by first class mail to all persons, corporations,partnerships, joint stock companies, or associations that have registeredvehicles or trailers during the calendar year of proration. The bills shall bepaid in accordance with § 44-5-7 at the same time and on the same scheduleas property tax bills. Failure to pay the excise at the appropriated time shallbring about a penalty of eighteen percent (18%) per annum, or, in the case ofthe city of Cranston, a penalty of twelve percent (12%) per annum which applieson the date of the delinquency or, for any city or town fiscal year commencingbetween January 1, 1980, and December 31, 1980, after approval by the properlocal authority, at the same rate of interest as that which is applied todelinquent property taxes in the taxing jurisdiction.
(e) Failure by the tax collector to send, or by the taxpayerto receive, a bill shall not excuse the nonpayment of the tax or affect itsvalidity or any proceedings for the collection.
(f) This section does not apply to any and all entities whichare exempt from the excise as prescribed in § 44-34-2.
§ 44-34-3 Assessment roll – Rate– Payment – Penalty upon non-payment. – (a) The assessor, on the basis of a list of uniform values for motor vehiclesprepared by the Rhode Island vehicle value commission pursuant to §44-34-8, shall make a list containing the value of every vehicle and trailer inthe city or town which is subject to the provisions of § 44-34-2, thevalues to be at the average retail price as determined under § 44-34-2 orat a uniform percentage of these, not to exceed one hundred percent (100%), tobe determined by the assessors in each city or town; provided, that everyvehicle and trailer in the city of Pawtucket shall be assessed in accordancewith §§ 44-5-20.1 and 44-5-20.2; provided, further, that motorvehicles owned, leased, or utilized by rental companies, as those terms aredefined in § 31-34.1-1, shall not be valued for excise tax purposes at anamount greater than the National Automobile Dealers Association average retailvalue for new vehicles for the year and vehicle model in question.
(b) The excise tax levy shall be applied to the exciseassessment roll at the rate established by the assessors for all other propertyexcept manufacturer's machinery and equipment in accordance with § 44-5-22and the resulting tax roll shall be certified by the assessors to the city ortown clerk, treasurer, or tax collector, as the case may be, not later thanJune 15 next succeeding. Prior to the resulting tax roll being certified to thePawtucket city clerk, the excise levy shall be applied to the excise assessmentroll in accordance with the property tax classification described in§§ 44-5-20.3 and 44-5-20.5. In the city of Woonsocket, the excise taxlevy shall be applied to the excise assessment roll at a rate that will produceno more than nineteen percent (19%) of the total tax levy as prescribed in§ 44-5-11.6. In the town of Lincoln, the excise tax levy shall be appliedto the excise assessment roll at a rate that produces an amount equal to nomore than seventeen percent (17%) of the total real estate tax levy.
(c) If any vehicle or trailer liable to taxation in any cityor town has been omitted from the tax roll, the tax assessment shall assess thevehicle or trailer on a supplemental excise assessment roll and shall certifythe assessment to the tax collector after June 15, but not later than December31 next succeeding.
(d) As soon after this as possible, the tax collector shallcause excise bills to be sent by first class mail to all persons, corporations,partnerships, joint stock companies, or associations that have registeredvehicles or trailers during the calendar year of proration. The bills shall bepaid in accordance with § 44-5-7 at the same time and on the same scheduleas property tax bills. Failure to pay the excise at the appropriated time shallbring about a penalty of eighteen percent (18%) per annum, or, in the case ofthe city of Cranston, a penalty of twelve percent (12%) per annum which applieson the date of the delinquency or, for any city or town fiscal year commencingbetween January 1, 1980, and December 31, 1980, after approval by the properlocal authority, at the same rate of interest as that which is applied todelinquent property taxes in the taxing jurisdiction.
(e) Failure by the tax collector to send, or by the taxpayerto receive, a bill shall not excuse the nonpayment of the tax or affect itsvalidity or any proceedings for the collection.
(f) This section does not apply to any and all entities whichare exempt from the excise as prescribed in § 44-34-2.
§ 44-34-3 Assessment roll – Rate– Payment – Penalty upon non-payment. – (a) The assessor, on the basis of a list of uniform values for motor vehiclesprepared by the Rhode Island vehicle value commission pursuant to §44-34-8, shall make a list containing the value of every vehicle and trailer inthe city or town which is subject to the provisions of § 44-34-2, thevalues to be at the average retail price as determined under § 44-34-2 orat a uniform percentage of these, not to exceed one hundred percent (100%), tobe determined by the assessors in each city or town; provided, that everyvehicle and trailer in the city of Pawtucket shall be assessed in accordancewith §§ 44-5-20.1 and 44-5-20.2; provided, further, that motorvehicles owned, leased, or utilized by rental companies, as those terms aredefined in § 31-34.1-1, shall not be valued for excise tax purposes at anamount greater than the National Automobile Dealers Association average retailvalue for new vehicles for the year and vehicle model in question.
(b) The excise tax levy shall be applied to the exciseassessment roll at the rate established by the assessors for all other propertyexcept manufacturer's machinery and equipment in accordance with § 44-5-22and the resulting tax roll shall be certified by the assessors to the city ortown clerk, treasurer, or tax collector, as the case may be, not later thanJune 15 next succeeding. Prior to the resulting tax roll being certified to thePawtucket city clerk, the excise levy shall be applied to the excise assessmentroll in accordance with the property tax classification described in§§ 44-5-20.3 and 44-5-20.5. In the city of Woonsocket, the excise taxlevy shall be applied to the excise assessment roll at a rate that will produceno more than nineteen percent (19%) of the total tax levy as prescribed in§ 44-5-11.6. In the town of Lincoln, the excise tax levy shall be appliedto the excise assessment roll at a rate that produces an amount equal to nomore than seventeen percent (17%) of the total real estate tax levy.
(c) If any vehicle or trailer liable to taxation in any cityor town has been omitted from the tax roll, the tax assessment shall assess thevehicle or trailer on a supplemental excise assessment roll and shall certifythe assessment to the tax collector after June 15, but not later than December31 next succeeding.
(d) As soon after this as possible, the tax collector shallcause excise bills to be sent by first class mail to all persons, corporations,partnerships, joint stock companies, or associations that have registeredvehicles or trailers during the calendar year of proration. The bills shall bepaid in accordance with § 44-5-7 at the same time and on the same scheduleas property tax bills. Failure to pay the excise at the appropriated time shallbring about a penalty of eighteen percent (18%) per annum, or, in the case ofthe city of Cranston, a penalty of twelve percent (12%) per annum which applieson the date of the delinquency or, for any city or town fiscal year commencingbetween January 1, 1980, and December 31, 1980, after approval by the properlocal authority, at the same rate of interest as that which is applied todelinquent property taxes in the taxing jurisdiction.
(e) Failure by the tax collector to send, or by the taxpayerto receive, a bill shall not excuse the nonpayment of the tax or affect itsvalidity or any proceedings for the collection.
(f) This section does not apply to any and all entities whichare exempt from the excise as prescribed in § 44-34-2.
