R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-5-79 (2026)

Little Compton — Property tax classification

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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(a) The assessor of the town of Little Compton shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation and determine the assessed valuation of each property class as defined in § 44-5-11.8 of the General Laws entitled Tax Classification.

(b) The town council of the town of Little Compton is authorized to apply, by ordinance, a higher rate of taxation to Class 3 property (all ratable tangible property) beginning in tax year 2005 (values as of 12/31/2004); provided, that the tax rate applicable to Class 3 property, notwithstanding the provisions of § 44-5-11.8, shall not exceed the rate applicable to Class 1 by more than two hundred percent (200%); and provided further, that any subsequent tax rate changes thereafter shall be made consistent with the provisions of § 44-5-11.8.

Notes of Decisions
Cited in 1 case, 2011–2011 · leading case: Narragansett Elec. Co. v. Minardi, 21 A.3d 274 (R.I. 2011).
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Narragansett Elec. Co. v. Minardi, 21 A.3d 274 (R.I. 2011). “8 through § 44-5-79 of the General Laws because of their failure to tax Narragansett’s gas assets as tangible personal property, resulting in the assessment of illegal taxes; (3) a declaration that Narragansett’s substantive and procedural due process rights were violated…”
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