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Title 44 - Taxation
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CHAPTER 44-5 - Levy and Assessment of Local Taxes
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RHODE ISLAND STATUTES AND CODES
CHAPTER 44-5 - Levy and Assessment of Local Taxes
§ 44-5-1 - Powers of city or town electors to levy Date of assessment of valuations.
§ 44-5-2 - Maximum levy.
§ 44-5-2.1 - Jamestown Maximum levy.
§ 44-5-2.2 - West Warwick Maximum levy.
§ 44-5-3 - Ratable property of a city or town Definitions.
§ 44-5-4 - Purpose of tax levied by city or town electors.
§ 44-5-5 - Determination of date on which taxes due Penalties on delinquencies.
§ 44-5-6 - [Repealed.].
§ 44-5-7 - Provision for municipal installment payments.
§ 44-5-8 - Form of option for quarterly payment.
§ 44-5-8.1 - Waiver of interest on overdue quarterly tax payments.
§ 44-5-9 - Deductions and penalties to insure prompt payment.
§ 44-5-10 - Interest forgiven during wartime military service.
§ 44-5-11 - [Repealed.].
§ 44-5-11.1 - Certification of businesses and employees engaged in revaluing property.
§ 44-5-11.2 - Purpose of training and certification provisions.
§ 44-5-11.3 - Annual training institute for tax assessors.
§ 44-5-11.4 - Technology grants for property tax administration.
§ 44-5-11.5 - Legislative findings Revaluation cycle.
§ 44-5-11.6 - Assessment of valuations Apportionment of levies.
§ 44-5-11.7 - Permanent legislative oversight commission.
§ 44-5-11.8 - Tax classification.
§ 44-5-11.9 - West Warwick Residential real estate classification.
§ 44-5-11.10 - Real estate tax classification East Providence.
§ 44-5-11.11 - Residential real estate classification West Greenwich.
§ 44-5-11.12 - Residential real estate classification Glocester.
§ 44-5-11.13 - Homestead exemption in the town of Glocester.
§ 44-5-11.14 - Commercial/residential real estate classification Narragansett.
§ 44-5-12 - Assessment at full and fair cash value.
§ 44-5-12.1 - Assessment of tangible personal property.
§ 44-5-13 - Assessment and apportionment according to law Date of assessment.
§ 44-5-13.1 - Duties of assessors with respect to forms.
§ 44-5-13.2 - South Kingstown Assessment and taxation of new real estate construction.
§ 44-5-13.2.1 - West Warwick Assessment and taxation of new real estate construction.
§ 44-5-13.2.2 - Barrington Assessment and taxation of new real estate construction.
§ 44-5-13.2.3 - Warwick Assessment and taxation of certain improvements to real estate.
§ 44-5-13.2.4 - Newport Assessment and taxation of new real estate construction.
§ 44-5-13.2.5 - Pawtucket Exemption for residential improvements and alterations.
§ 44-5-13.3 - Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-13.4 - Richmond Assessment and taxation of new real estate construction.
§ 44-5-13.5 - Richmond Reduction in assessed value of real estate Removal of damaged buildings.
§ 44-5-13.6 - Coventry Assessment and taxation of new real estate construction.
§ 44-5-13.7 - Coventry Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-13.8 - Newport Assessment and taxation of new real estate construction.
§ 44-5-13.9 - Newport Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-13.10 - Hopkinton Assessment and taxation of new real estate construction.
§ 44-5-13.11 - Qualifying low-income housing Assessment and taxation.
§ 44-5-13.12 - North Kingstown Assessment and taxation of new real estate construction.
§ 44-5-13.13 - Portsmouth Assessment and taxation of new real estate construction.
§ 44-5-13.14 - Portsmouth Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-13.15 - East Greenwich Assessment and taxation of new real estate construction.
§ 44-5-13.16 - Cumberland Assessment and taxation of new real estate construction.
§ 44-5-13.17 - North Providence Assessment and taxation of new real estate construction.
§ 44-5-13.18 - Smithfield Assessment and taxation of real estate construction.
§ 44-5-13.19 - Westerly Assessment and taxation of new real estate construction.
§ 44-5-13.20 - Burrillville Assessment and taxation of new real estate construction.
§ 44-5-13.21 - Burrillville Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).
§ 44-5-13.22 - Scituate Assessment and taxation of new real estate construction.
§ 44-5-13.23 - North Smithfield Assessment and taxation and new real estate construction.
§ 44-5-13.24 - North Smithfield Reduction in assessed value of real estate Removal of damaged buildings.
§ 44-5-13.25 - Narragansett Assessment and taxation of new real estate construction.
§ 44-5-13.26 - Tiverton Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-13.27 - Tiverton Assessment and taxation of new real estate construction.
§ 44-5-13.28 - Middletown Assessment and taxation of new real estate construction.
§ 44-5-13.29 - Middletown Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-13.30 - Foster Assessment and taxation of new real estate construction and newly created lots.
§ 44-5-13.31 - Johnston Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-13.32 - Johnston Assessment and taxation of new real estate construction.
§ 44-5-13.33 - Bristol Assessment and taxation of new real estate construction.
§ 44-5-13.34 - Bristol Reduction in assessed value of real estate Removal of damaged buildings.
§ 44-5-13.35 - Lincoln Assessment and taxation of new real estate construction.
§ 44-5-13.36 - Warwick Assessment and taxation of new real estate construction.
§ 44-5-13.37 - Assessment and taxation of new real estate construction and new lots in the town of Warren.
§ 44-5-13.38 - Assessment and taxation of new real estate construction in the town of Exeter.
§ 44-5-14 - [Repealed.].
§ 44-5-15 - Notice of assessors' meetings Notice by taxpayer of intent to bring in account.
§ 44-5-16 - Oath to account brought in Remedies after failure to bring in account Effect on proration.
§ 44-5-17 - Assessment of property covered by account.
§ 44-5-18 - , 44-5-19. [Repealed.].
§ 44-5-20 - List of ratable property.
§ 44-5-20.01 - Central Falls Property tax classification Eligibility.
§ 44-5-20.02 - Central Falls Property tax classification List of ratable property.
§ 44-5-20.03 - Central Falls Property tax classification Duties of the assessor.
§ 44-5-20.04 - Central Falls Property tax classification Procedures for adopting Tax levy determination.
§ 44-5-20.05 - Westerly and Smithfield Property tax classification.
§ 44-5-20.06 - Westerly and Smithfield Property tax classification List of ratable property.
§ 44-5-20.07 - Westerly and Smithfield Property tax classification Duties of assessor.
§ 44-5-20.08 - Westerly and Smithfield Property tax classification Tax levy determination.
§ 44-5-20.1 - Pawtucket Property tax classification Eligibility.
§ 44-5-20.2 - Pawtucket Property tax classification List of ratable property.
§ 44-5-20.3 - Pawtucket Property tax classification Duties of assessor and finance director.
§ 44-5-20.3.1 - Property tax classification in Pawtucket Tax levy determination.
§ 44-5-20.4 - Pawtucket Property tax classification Compliance with state law.
§ 44-5-20.5 - Pawtucket Property tax classification Procedures for adopting.
§ 44-5-20.6 - 44-5-20.9. [Repealed.].
§ 44-5-20.10 - Johnston Property tax classification authorized.
§ 44-5-20.11 - Johnston Property tax classification.
§ 44-5-20.12 - Johnston Property tax classification and valuation.
§ 44-5-20.13 - Johnston Property tax classification Tax levy determination.
§ 44-5-20.13.1 - Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans Johnston.
§ 44-5-20.14 - , 44-5-20.15. [Repealed.].
§ 44-5-20.16 - Smithfield Property tax classification and valuation.
§ 44-5-20.17 - Smithfield Property tax classification Tax levy determination.
§ 44-5-20.18 - North Smithfield Property tax classification.
§ 44-5-20.19 - North Smithfield Property tax classification List of ratable property.
§ 44-5-20.20 - North Smithfield Property tax classification Duties of assessor.
§ 44-5-20.21 - North Smithfield Property tax classification Tax levy determination.
§ 44-5-20.22 - Cranston Property tax classification.
§ 44-5-20.23 - Cranston Property tax classification List of ratable property.
§ 44-5-20.24 - Cranston Property tax classification Duties of assessor.
§ 44-5-20.25 - Cranston Property tax classification Tax levy determination.
§ 44-5-20.26 - East Providence Property tax classification List of ratable property.
§ 44-5-20.27 - East Providence Property tax classification Duties of assessor.
§ 44-5-20.28 - East Providence Property tax classification Tax levy determination.
§ 44-5-20.29 - Property tax classification Lincoln Tax levy determination.
§ 44-5-21 - [Repealed.].
§ 44-5-22 - Certification of tax roll.
§ 44-5-23 - Assessment of back taxes on real estate.
§ 44-5-24 - Notice and procedure for collection of back taxes.
§ 44-5-25 - Vessels engaged in foreign commerce Taxation.
§ 44-5-25.1 - Houseboats Taxation Definitions.
§ 44-5-26 - Petition in superior court for relief from assessment.
§ 44-5-27 - Exclusiveness of remedy by petition.
§ 44-5-28 - Collection proceedings not stayed by petition.
§ 44-5-29 - Service and return of citation Procedural rules Jurisdiction of court.
§ 44-5-30 - Judgment on petition where taxpayer has filed account.
§ 44-5-31 - Judgment where taxpayer has not filed account.
§ 44-5-32 - Execution and filing of assessment.
§ 44-5-33 - Copy of assessment to treasurer.
§ 44-5-34 - Warrant for collection.
§ 44-5-35 - Providence Collection procedure.
§ 44-5-36 - Pawtucket Collection procedure.
§ 44-5-37 - Cranston Collection procedure.
§ 44-5-38 - Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.
§ 44-5-38.1 - [Repealed.].
§ 44-5-39 - Land use change tax.
§ 44-5-39.1 - Recording required.
§ 44-5-40 - Procedures for collecting land use change tax.
§ 44-5-41 - Condemnation not to result in land use change tax.
§ 44-5-42 - Exemption of certain farm property.
§ 44-5-42.1 - [Repealed.].
§ 44-5-43 - Definitions.
§ 44-5-44 - Collection and publication of property tax data.
§ 44-5-45 - Severability of §§ 44-5-43 44-5-45.
§ 44-5-46 - Severability.
§ 44-5-47 - [Repealed.].
§ 44-5-48 - Municipal revaluation Registration.
§ 44-5-49 - Municipal revaluation Rules and regulations Investigation.
§ 44-5-50 - Contract for revaluation Certified copy.
§ 44-5-51 - Little Compton Exemption of commercial fishers.
§ 44-5-52 - Burrillville Property tax classification authorized.
§ 44-5-53 - Burrillville Property tax classification List of ratable property.
§ 44-5-54 - Burrillville Property tax classification Duties of the assessor.
§ 44-5-55 - Burrillville Property tax classification Procedures for adopting Tax levy determination.
§ 44-5-55.1 - Burrillville Tax assessment stabilization.
§ 44-5-56 - North Providence Property tax classification Eligibility.
§ 44-5-57 - North Providence Property tax classification List of ratable property.
§ 44-5-58 - North Providence Property tax classification Duties of assessor.
§ 44-5-59 - North Providence Property tax classification Procedure for adopting.
§ 44-5-60 - North Providence Homestead exemptions.
§ 44-5-60.1 - Johnston Homestead exemptions.
§ 44-5-61 - Coventry Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.
§ 44-5-61.1 - Central Falls Exemption or stabilizing of taxes on qualifying property located in the city.
§ 44-5-61.2 - Pawtucket Exemption or stabilizing of taxes on qualifying property located in the city.
§ 44-5-62 - Cranston Homestead exemption.
§ 44-5-63 - Barrington Property tax classifications List of ratable property.
§ 44-5-64 - Barrington Property tax classification Tax levy determination.
§ 44-5-65 - East Greenwich Homestead exemption.
§ 44-5-66 - Warwick Property tax classification Eligibility.
§ 44-5-67 - Property tax classification Eligibility.
§ 44-5-67.1 - Warwick Property tax classification List of ratable property.
§ 44-5-67.2 - Warwick Property tax classification Duties of assessor.
§ 44-5-67.3 - Warwick Reduction in assessed value of real estate upon demolition of buildings.
§ 44-5-68 - Warren Property tax classifications. List of ratable property.
§ 44-5-68.1 - Warren Property tax classification. Tax levy determination.
§ 44-5-68.2 - Warren Property tax classification. Tax levy determination.
§ 44-5-69 - Local fire districts Publication of property tax data.
§ 44-5-70 - East Providence Homestead exemption.
§ 44-5-71 - Jamestown Reduction in assessed value of real estate upon removal of damaged buildings.
§ 44-5-72 - Jamestown Assessment and taxation of new real estate construction.
§ 44-5-73 - Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk.
§ 44-5-74 - Woonsocket Property tax classification Authorization.
§ 44-5-74.1 - Woonsocket List of ratable property.
§ 44-5-74.2 - Woonsocket Valuation of ratable property.
§ 44-5-74.3 - Woonsocket Procedure for adopting tax rates.
§ 44-5-75 - Woonsocket Homestead exemption.
§ 44-5-76 - East Greenwich Reduction in assessed value of real estate upon removal of damaged structure.
§ 44-5-76.1 - Newport Property tax classification List of ratable property.
§ 44-5-76.2 - Newport Property tax classification.
§ 44-5-76.3 - Newport Property tax classification Procedure for adopting.
§ 44-5-77 - Providence Cooperative housing corporation property exemption.
§ 44-5-78 - Newport Homestead exemption.
§ 44-5-78.1 - Newport Exemption for elderly and disabled residents.
§ 44-5-79 - Little Compton Property tax classification.
§ 44-5-80 - Homestead exemption in the town of West Greenwich.
§ 44-5-81 - Pawtucket Waiver of interest.
§ 44-5-82 - Cumberland homestead exemption.
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