§ 44-7-15 - Certificate of cancellation – Attachment to tax list. - Rhode Island Statutes

SECTION 44-7-15

   § 44-7-15  Certificate of cancellation– Attachment to tax list. – Whenever any tax is cancelled in accordance with the provisions of §44-7-14, the body canceling the tax shall certify to the tax collector, orperson acting in the capacity of tax collector, that the tax has beencancelled, and the tax collector or person acting in the capacity of taxcollector shall, upon receipt of the certification, immediately attach thecertification to the tax list, whereupon it shall become a part of the list,and shall strike the cancelled tax from the list or correct the amount in thelist, as the case may be. The liability of the collector of taxes or personacting in the capacity of collector of taxes and the surety on his or her bondshall be measured and determined by the tax list as amended by cancellationsmade under the provisions of this chapter, in the same manner and to the sameextent as if it were the original list.