(a) The assessor of the town of Westerly, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, and determine the assessed valuation of each property class.
(b) The assessor shall apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate for each class is uniform.
History of Section.
P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.