Rhode Island General Laws 44-5-67.1. Warwick – Property tax classification – List of ratable property
Upon adoption of a system of classification of taxable property by the city of Warwick, all ratable property in the city of Warwick shall be classified by the assessor as follows:
(1) Class 1: residential real estate consisting of no more than five (5) dwelling units, land classified as open space, and dwellings on leased land including mobile homes.
(2) Class 2: commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.
(3) Class 3: all ratable tangible personal property.
(4) Class 4: motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
History of Section.
P.L. 1997, ch. 17, § 1.
Terms Used In Rhode Island General Laws 44-5-67.1
- Personal property: All property that is not real property.
- real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10