308 – Local Government Defined.
§ 308. Local government defined. “Local government” when used in this title, unless otherwise expressly stated or unless the context otherwise requires, means a county, city or town with the power to assess real property for the purpose of taxation.
310 – Assessor.
§ 310. Assessor. 1. Selection. Each local government to which this title applies which has the power to assess real property for purposes of taxation shall have one assessor. An appointive assessor shall be appointed by the legislative body of the local government except that in a local government where department heads and other local […]
312 – Minimum Qualification Standards for Assessors, Appraisal Personnel and Candidates Eligible for Certification as Assessor.
§ 312. Minimum qualification standards for assessors, appraisal personnel and candidates eligible for certification as assessor. The commissioner shall establish for counties, cities and towns to which this title applies minimum qualification standards (a) for appointments to the positions of (i) assessor, except assessors of local governments not subject to the provisions of section three […]
314 – Acting Assessor.
§ 314. Acting assessor. 1. In the event that an assessor appointed pursuant to the provisions of section three hundred ten of this title is unable to perform the duties of the office or the office becomes vacant, the appointing authority may by resolution designate or appoint an acting assessor. Where an acting assessor is […]
316 – Orientation.
§ 316. Orientation. Within one month of commencing a term of office, any assessor, whether elected or appointed, who has not obtained commissioner certification pursuant to this title, shall attend a one day orientation course prescribed by the commissioner. Such orientation course shall be designed to provide the prospective assessor with a general knowledge of […]
318 – Certification of Assessors.
§ 318. Certification of assessors. 1. Any person appointed or elected to the office of assessor shall be certified by the commissioner pursuant to this section within a minimum of one year and a maximum of three years after he or she commences his or her term of office, unless he or she has been […]
300 – Property Subject to Taxation.
§ 300. Property subject to taxation. All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or local law to the contrary, personal property, whether tangible or intangible, […]
301 – Valuation Date.
§ 301. Valuation date. All real property subject to taxation, and assessed as of a March first taxable status date, shall be valued as of the preceding first day of July. The valuation date of real property in a city or town not subject to the provisions of this section shall be determined as of […]
302 – Taxable Status Date.
§ 302. Taxable status date. 1. The taxable status of real property in cities and towns shall be determined annually according to its condition and ownership as of the first day of March and the valuation thereof determined as of the applicable valuation date. The taxable status of real property in a city or town […]
304 – Subject of Assessment.
* § 304. Subject of assessment. All assessments shall be against the real property itself which shall be liable to sale pursuant to law for any unpaid taxes or special ad valorem levies. * NB (Effective until ruling by Commissioner of Internal Revenue) * § 304. Subject of assessment. 1. All assessments shall be against […]