§ 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 taxeson the ratable real estate and tangible personal property of the district, asit deems necessary for the purpose of obtaining and maintaining a supply ofwater and distributing the water for the extinguishing of fire; for power,domestic, and other uses; for establishing and maintaining and constructingwater works and driving wells, and operating the water works and wells; foracquiring and leasing real estate and other property and property rightsnecessary 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 thedistrict; for the payment of officers, employees, and other agents as thedistrict is authorized to elect, appoint, or otherwise choose under thischapter; and for the payment of any indebtedness that has been or may beincurred by the district; and the taxes so ordered shall be assessed by theassessors of the district on the taxable inhabitants and the property in thedistrict according to the last valuation made by the assessors of the districton the taxable inhabitants and the property in the district according to thelast valuation made by the assessors of the town next previous to theassessment, adding, however, any taxable property which may have been omittedby the town assessors or afterwards acquired, and in all cases where the townassessors have included property within and without the district in onevaluation, the assessors of the district shall make an equitable valuation ofthat portion of the property lying within the district; and in the assessingand collecting of the taxes proceedings shall be had by the officers of thedistrict, as near as may be, as are required to be held by the correspondingofficers of towns in assessing and collecting town taxes; and the collector oftaxes for the district shall, for the purpose of collecting taxes assessed bythe district, have the same powers and authority as are now by law conferred oncollectors of taxes for towns in this state. The district may provide for adeduction, from the tax assessed against any person if paid by an appointedtime, or for a penalty, by way of percentage on the tax if not paid at theappointed time, not exceeding twelve percent (12%) per annum, as it deemsnecessary to insure punctual payment; provided, that the tax assessed in anyone year under the provisions of this section shall not exceed ten (10) millson each dollar of the valuation.
§ 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 taxeson the ratable real estate and tangible personal property of the district, asit deems necessary for the purpose of obtaining and maintaining a supply ofwater and distributing the water for the extinguishing of fire; for power,domestic, and other uses; for establishing and maintaining and constructingwater works and driving wells, and operating the water works and wells; foracquiring and leasing real estate and other property and property rightsnecessary 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 thedistrict; for the payment of officers, employees, and other agents as thedistrict is authorized to elect, appoint, or otherwise choose under thischapter; and for the payment of any indebtedness that has been or may beincurred by the district; and the taxes so ordered shall be assessed by theassessors of the district on the taxable inhabitants and the property in thedistrict according to the last valuation made by the assessors of the districton the taxable inhabitants and the property in the district according to thelast valuation made by the assessors of the town next previous to theassessment, adding, however, any taxable property which may have been omittedby the town assessors or afterwards acquired, and in all cases where the townassessors have included property within and without the district in onevaluation, the assessors of the district shall make an equitable valuation ofthat portion of the property lying within the district; and in the assessingand collecting of the taxes proceedings shall be had by the officers of thedistrict, as near as may be, as are required to be held by the correspondingofficers of towns in assessing and collecting town taxes; and the collector oftaxes for the district shall, for the purpose of collecting taxes assessed bythe district, have the same powers and authority as are now by law conferred oncollectors of taxes for towns in this state. The district may provide for adeduction, from the tax assessed against any person if paid by an appointedtime, or for a penalty, by way of percentage on the tax if not paid at theappointed time, not exceeding twelve percent (12%) per annum, as it deemsnecessary to insure punctual payment; provided, that the tax assessed in anyone year under the provisions of this section shall not exceed ten (10) millson each dollar of the valuation.
§ 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 taxeson the ratable real estate and tangible personal property of the district, asit deems necessary for the purpose of obtaining and maintaining a supply ofwater and distributing the water for the extinguishing of fire; for power,domestic, and other uses; for establishing and maintaining and constructingwater works and driving wells, and operating the water works and wells; foracquiring and leasing real estate and other property and property rightsnecessary 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 thedistrict; for the payment of officers, employees, and other agents as thedistrict is authorized to elect, appoint, or otherwise choose under thischapter; and for the payment of any indebtedness that has been or may beincurred by the district; and the taxes so ordered shall be assessed by theassessors of the district on the taxable inhabitants and the property in thedistrict according to the last valuation made by the assessors of the districton the taxable inhabitants and the property in the district according to thelast valuation made by the assessors of the town next previous to theassessment, adding, however, any taxable property which may have been omittedby the town assessors or afterwards acquired, and in all cases where the townassessors have included property within and without the district in onevaluation, the assessors of the district shall make an equitable valuation ofthat portion of the property lying within the district; and in the assessingand collecting of the taxes proceedings shall be had by the officers of thedistrict, as near as may be, as are required to be held by the correspondingofficers of towns in assessing and collecting town taxes; and the collector oftaxes for the district shall, for the purpose of collecting taxes assessed bythe district, have the same powers and authority as are now by law conferred oncollectors of taxes for towns in this state. The district may provide for adeduction, from the tax assessed against any person if paid by an appointedtime, or for a penalty, by way of percentage on the tax if not paid at theappointed time, not exceeding twelve percent (12%) per annum, as it deemsnecessary to insure punctual payment; provided, that the tax assessed in anyone year under the provisions of this section shall not exceed ten (10) millson each dollar of the valuation.
