§ 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
§ 44-5-2.3 Scituate – 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§ 44-5-6 Repealed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
§ 44-5-8.2 Johnston – Tax amnesty period
§ 44-5-8.3 Coventry – Tax amnesty period
§ 44-5-8.4 Woonsocket – Tax amnesty periods
§ 44-5-8.5 Woonsocket – Tax amnesty periods
§ 44-5-9 Deductions and penalties to insure prompt payment
§ 44-5-10 Interest forgiven during wartime military service
§ 44-5-10.1 Tax payment relief during periods of governmental cessation of operations
§ 44-5-11 Repealed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
§ 44-5-11.15 Authority to extend homestead exemption
§ 44-5-11.16 Tax classification – Cumberland
§ 44-5-11.17 Division of municipal finance classification exemption authority
§ 44-5-12 Assessment at full and fair cash value
§ 44-5-12.1 Assessment of tangible personal property
§ 44-5-12.2 Tangible personal property exemption – Tax rate cap
§ 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 and subdivision of land
§ 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
§ 44-5-13.39 West Greenwich – Assessment and taxation of new real estate construction
§ 44-5-13.40 Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty
§ 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
§ 44-5-20 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 – Property tax classification
§ 44-5-20.06 Westerly – Property tax classification – List of ratable property
§ 44-5-20.07 Westerly – Property tax classification – Duties of assessor
§ 44-5-20.08 Westerly – 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
§ 44-5-20.10 Johnston – Property tax classification authorized
§ 44-5-20.11
§ 44-5-20.12
§ 44-5-20.13
§ 44-5-20.13.1 Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans – Johnston
§ 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
§ 44-5-31.1 Burrillville – Judgment
§ 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 levy assessment stabilization
§ 44-5-55.2
§ 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 – Requirements of annual budget – Annual financial statements and publication of property tax data
§ 44-5-69.1 Property tax classification – Albion fire district within the town of Lincoln – Tax levy determination
§ 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
§ 44-5-74.4 Woonsocket – Supplemental tax
§ 44-5-74.5 Woonsocket – Exemption for elderly residents
§ 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
§ 44-5-77.1 Providence – Cooperative housing corporation – Tax rates
§ 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
§ 44-5-83 Annual training institute for local tax collectors
§ 44-5-84 Town of East Greenwich – Exemption for elderly, disabled, and military service
§ 44-5-85 Narragansett homestead exemption
§ 44-5-86 The Neil J. Houston, Jr. Residential Re-entry Center
§ 44-5-87 Property tax credit in exchange for volunteer services performed by persons over age sixty (60)

Terms Used In Rhode Island General Laws > Chapter 44-5 - Levy and Assessment of Local Taxes

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Budget resolution: Legislation in the form of a concurrent resolution setting forth the budget. The budget resolution establishes various budget totals, divides spending totals into functional categories (e.g., transportation), and may include reconciliation instructions to designated committees.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the department of revenue. See Rhode Island General Laws 44-5-43
  • Dependent: A person dependent for support upon another.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • oath: includes affirmation; the word "sworn" includes affirmed; and the word "engaged" includes either sworn or affirmed. See Rhode Island General Laws 43-3-11
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • seal: shall be construed to include an impression of the seal made with or without the use of wax or wafer on the paper. See Rhode Island General Laws 43-3-15
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • town council: include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Verdict: The decision of a petit jury or a judge.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.