§ 44-9-2 - Taxes for which particular property liable. - Rhode Island Statutes

SECTION 44-9-2

   § 44-9-2  Taxes for which particularproperty liable. – If any person is taxed for several parcels of real estate, each of the parcelsshall be liable for the payment of the tax assessed against it, even though theparcel may have been alienated, but no parcel shall be liable for any taxassessed against any other parcel. If any person is taxed for real estate andfor personal estate in the same tax, the whole of the person's tax may becollected either out of the real or personal estate. If any person is taxed forseveral parcels of real estate and for personal estate in the same tax, the taxon personal estate may be collected out of the real estate, and each of theparcels shall be liable for the payment of the tax assessed against it,together with the portion of the tax on the personal estate as the assessedvalue of the parcel bears to the aggregate assessed values of all parcels.