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 Bristol
 Code of Ordinances
 CHARTER

  § 27. Tax lists. Filing for assessment.  

Latest version.

  • (a)

    All persons required to file lists of property subject to taxation with the assessor of the consolidated town and city of Bristol shall file such lists not later than November first in each year, or, if the first shall be a Sunday or a legal holiday then on the next business day following.

    (b)

    Such persons shall not include in such lists real estate, buildings, factories, mills, motor vehicles and motorcycles.

    (c)

    Such persons shall include in such lists: machinery used in mills and factories; average amount of goods on hand of merchants and traders for a whole or a part of a year preceding date of listing; average amount of goods on hand of manufacturers for whole or part of year preceding date of listing including raw stock and finished or unfinished products until phased out by state statutes; cables, wires, poles, underground mains, conduits, pipes and other fixtures and equipment of water, gas, electric and heating companies; and commercial furniture, fixtures and equipment of stores, offices, hotels, restaurants, saloons, convalescent hospitals, halls, theaters, shops, manufactories; non-registered motor vehicles, boats, aircraft, trailers and farm animals and farm machinery; and all other taxable goods.

    (d)

    The assessors shall provide a card or form, subject to the approval of the state tax commissioner, to conform to the foregoing provisions.

    (e)

    The addition of ten per cent to taxpayers' lists, provided by law for failure to file lists, shall not apply to failure to file lists of property not to be listed as hereinbefore provided.

    (f)

    The abstract or abstracts of taxable property as completed by the board of assessment appeals of the consolidated town and city of Bristol, may be used as the official rate book of such municipality, and shall, if so used, be delivered, together with a warrant for the collection of taxes, to the tax collector of the consolidated town and city of Bristol, who then shall become the custodian of such abstract and rate book.

    (Amend. eff. 12-2-10; Amend. eff. 12-8-11; Amend. eff. 12-5-13)

    Legislative history— Sp. No. 489, § 28, 1939; Sp. No. 280, 1949; Sp. No. 597, 1955.