Chapter 44-5 Levy and Assessment of Local Taxes

Section 44-5-1 Powers of city or town electors to levy - Date of assessment of valuations.
Section 44-5-2 Maximum levy.
Section 44-5-2.1 Jamestown - Maximum levy.
Section 44-5-2.2 West Warwick - Maximum levy.
Section 44-5-3 Ratable property of a city or town - Definitions.
Section 44-5-4 Purpose of tax levied by city or town electors.
Section 44-5-5 Determination of date on which taxes due - Penalties on delinquencies.
Section 44-5-6 Repealed.
Section 44-5-7 Provision for municipal installment payments.
Section 44-5-8 Form of option for quarterly payment.
Section 44-5-8.1 Waiver of interest on overdue quarterly tax payments.
Section 44-5-8.2 Johnston - Tax amnesty period.
Section 44-5-8.3 Coventry - Tax amnesty period.
Section 44-5-8.4 Woonsocket - Tax amnesty periods.
Section 44-5-9 Deductions and penalties to insure prompt payment.
Section 44-5-10 Interest forgiven during wartime military service.
Section 44-5-10.1 Tax payment relief during periods of governmental cessation of operations.
Section 44-5-11 Repealed.
Section 44-5-11.1 Certification of businesses and employees engaged in revaluing property.
Section 44-5-11.2 Purpose of training and certification provisions.
Section 44-5-11.3 Annual training institute for tax assessors.
Section 44-5-11.4 Technology grants for property tax administration.
Section 44-5-11.5 Legislative findings - Revaluation cycle.
Section 44-5-11.6 Assessment of valuations - Apportionment of levies.
Section 44-5-11.7 Permanent legislative oversight commission.
Section 44-5-11.8 Tax classification.
Section 44-5-11.9 West Warwick - Residential real estate classification.
Section 44-5-11.10 Real estate tax classification - East Providence.
Section 44-5-11.11 Residential real estate classification - West Greenwich.
Section 44-5-11.12 Residential real estate classification - Glocester.
Section 44-5-11.13 Homestead exemption in the town of Glocester.
Section 44-5-11.14 Commercial/residential real estate classification - Narragansett.
Section 44-5-11.15 Authority to extend homestead exemption.
Section 44-5-12 Assessment at full and fair cash value.
Section 44-5-12.1 Assessment of tangible personal property.
Section 44-5-13 Assessment and apportionment according to law - Date of assessment.
Section 44-5-13.1 Duties of assessors with respect to forms.
Section 44-5-13.2 South Kingstown - Assessment and taxation of new real estate construction.
Section 44-5-13.2.1 West Warwick - Assessment and taxation of new real estate construction.
Section 44-5-13.2.2 Barrington - Assessment and taxation of new real estate construction.
Section 44-5-13.2.3 Warwick - Assessment and taxation of certain improvements to real estate.
Section 44-5-13.2.4 Newport - Assessment and taxation of new real estate construction.
Section 44-5-13.2.5 Pawtucket - Exemption for residential improvements and alterations.
Section 44-5-13.3 Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.4 Richmond - Assessment and taxation of new real estate construction.
Section 44-5-13.5 Richmond - Reduction in assessed value of real estate - Removal of damaged buildings.
Section 44-5-13.6 Coventry - Assessment and taxation of new real estate construction.
Section 44-5-13.7 Coventry - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.8 Newport - Assessment and taxation of new real estate construction.
Section 44-5-13.9 Newport - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.10 Hopkinton - Assessment and taxation of new real estate construction.
Section 44-5-13.11 Qualifying low-income housing - Assessment and taxation.
Section 44-5-13.12 North Kingstown - Assessment and taxation of new real estate construction.
Section 44-5-13.13 Portsmouth - Assessment and taxation of new real estate construction.
Section 44-5-13.14 Portsmouth - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.15 East Greenwich - Assessment and taxation of new real estate construction.
Section 44-5-13.16 Cumberland - Assessment and taxation of new real estate construction.
Section 44-5-13.17 North Providence - Assessment and taxation of new real estate construction.
Section 44-5-13.18 Smithfield - Assessment and taxation of real estate construction.
Section 44-5-13.19 Westerly - Assessment and taxation of new real estate construction.
Section 44-5-13.20 Burrillville - Assessment and taxation of new real estate construction.
Section 44-5-13.21 Burrillville - Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).
Section 44-5-13.22 Scituate - Assessment and taxation of new real estate construction.
Section 44-5-13.23 North Smithfield - Assessment and taxation and new real estate construction.
Section 44-5-13.24 North Smithfield - Reduction in assessed value of real estate - Removal of damaged buildings.
Section 44-5-13.25 Narragansett - Assessment and taxation of new real estate construction.
Section 44-5-13.26 Tiverton - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.27 Tiverton - Assessment and taxation of new real estate construction and subdivision of land.
Section 44-5-13.28 Middletown - Assessment and taxation of new real estate construction.
Section 44-5-13.29 Middletown - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.30 Foster - Assessment and taxation of new real estate construction and newly created lots.
Section 44-5-13.31 Johnston - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.32 Johnston - Assessment and taxation of new real estate construction.
Section 44-5-13.33 Bristol - Assessment and taxation of new real estate construction.
Section 44-5-13.34 Bristol - Reduction in assessed value of real estate - Removal of damaged buildings.
Section 44-5-13.35 Lincoln - Assessment and taxation of new real estate construction.
Section 44-5-13.36 Warwick - Assessment and taxation of new real estate construction.
Section 44-5-13.37 Assessment and taxation of new real estate construction and new lots in the town of Warren.
Section 44-5-13.38 Assessment and taxation of new real estate construction in the town of Exeter.
Section 44-5-13.39 West Greenwich - Assessment and taxation of new real estate construction.
Section 44-5-13.40 Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.
Section 44-5-14 Repealed.
Section 44-5-15 Notice of assessors' meetings - Notice by taxpayer of intent to bring in account.
Section 44-5-16 Oath to account brought in - Remedies after failure to bring in account - Effect on proration.
Section 44-5-17 Assessment of property covered by account.
Section 44-5-18, 44-5-19 Repealed.
Section 44-5-20 List of ratable property.
Section 44-5-20.01 Central Falls - Property tax classification - Eligibility.
Section 44-5-20.02 Central Falls - Property tax classification - List of ratable property.
Section 44-5-20.03 Central Falls - Property tax classification - Duties of the assessor.
Section 44-5-20.04 Central Falls - Property tax classification - Procedures for adopting - Tax levy determination.
Section 44-5-20.05 Westerly and Smithfield - Property tax classification.
Section 44-5-20.06 Westerly and Smithfield - Property tax classification - List of ratable property.
Section 44-5-20.07 Westerly and Smithfield - Property tax classification - Duties of assessor.
Section 44-5-20.08 Westerly and Smithfield - Property tax classification - Tax levy determination.
Section 44-5-20.1 Pawtucket - Property tax classification - Eligibility.
Section 44-5-20.2 Pawtucket - Property tax classification - List of ratable property.
Section 44-5-20.3 Pawtucket - Property tax classification - Duties of assessor and finance director.
Section 44-5-20.3.1 Property tax classification in Pawtucket - Tax levy determination.
Section 44-5-20.4 Pawtucket - Property tax classification - Compliance with state law.
Section 44-5-20.5 Pawtucket - Property tax classification - Procedures for adopting.
Section 44-5-20.6 - 44-5-20.9 Repealed.
Section 44-5-20.10 Johnston - Property tax classification authorized.
Section 44-5-20.11 [Repealed.]
Section 44-5-20.12 [Repealed.]
Section 44-5-20.13 [Repealed.]
Section 44-5-20.13.1 Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans - Johnston.
Section 44-5-20.14, 44-5-20.15 Repealed.
Section 44-5-20.16 Smithfield - Property tax classification and valuation.
Section 44-5-20.17 Smithfield - Property tax classification - Tax levy determination.
Section 44-5-20.18 North Smithfield - Property tax classification.
Section 44-5-20.19 North Smithfield - Property tax classification - List of ratable property.
Section 44-5-20.20 North Smithfield - Property tax classification - Duties of assessor.
Section 44-5-20.21 North Smithfield - Property tax classification - Tax levy determination.
Section 44-5-20.22 Cranston - Property tax classification.
Section 44-5-20.23 Cranston - Property tax classification - List of ratable property.
Section 44-5-20.24 Cranston - Property tax classification - Duties of assessor.
Section 44-5-20.25 Cranston - Property tax classification - Tax levy determination.
Section 44-5-20.26 East Providence - Property tax classification - List of ratable property.
Section 44-5-20.27 East Providence - Property tax classification - Duties of assessor.
Section 44-5-20.28 East Providence - Property tax classification - Tax levy determination.
Section 44-5-20.29 Property tax classification - Lincoln - Tax levy determination.
Section 44-5-21 Repealed.
Section 44-5-22 Certification of tax roll.
Section 44-5-23 Assessment of back taxes on real estate.
Section 44-5-24 Notice and procedure for collection of back taxes.
Section 44-5-25 Vessels engaged in foreign commerce - Taxation.
Section 44-5-25.1 Houseboats - Taxation - Definitions.
Section 44-5-26 Petition in superior court for relief from assessment.
Section 44-5-27 Exclusiveness of remedy by petition.
Section 44-5-28 Collection proceedings not stayed by petition.
Section 44-5-29 Service and return of citation - Procedural rules - Jurisdiction of court.
Section 44-5-30 Judgment on petition where taxpayer has filed account.
Section 44-5-31 Judgment where taxpayer has not filed account.
Section 44-5-31.1 Burrillville - Judgment.
Section 44-5-32 Execution and filing of assessment.
Section 44-5-33 Copy of assessment to treasurer.
Section 44-5-34 Warrant for collection.
Section 44-5-35 Providence - Collection procedure.
Section 44-5-36 Pawtucket - Collection procedure.
Section 44-5-37 Cranston - Collection procedure.
Section 44-5-38 Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.
Section 44-5-38.1 Repealed.
Section 44-5-39 Land use change tax.
Section 44-5-39.1 Recording required.
Section 44-5-40 Procedures for collecting land use change tax.
Section 44-5-41 Condemnation not to result in land use change tax.
Section 44-5-42 Exemption of certain farm property.
Section 44-5-42.1 Repealed.
Section 44-5-43 Definitions.
Section 44-5-44 Collection and publication of property tax data.
Section 44-5-45 Severability of §§ 44-5-43 - 44-5-45.
Section 44-5-46 Severability.
Section 44-5-47 Repealed.
Section 44-5-48 Municipal revaluation - Registration.
Section 44-5-49 Municipal revaluation - Rules and regulations - Investigation.
Section 44-5-50 Contract for revaluation - Certified copy.
Section 44-5-51 Little Compton - Exemption of commercial fishers.
Section 44-5-52 Burrillville - Property tax classification authorized.
Section 44-5-53 Burrillville - Property tax classification - List of ratable property.
Section 44-5-54 Burrillville - Property tax classification - Duties of the assessor.
Section 44-5-55 Burrillville - Property tax classification - Procedures for adopting - Tax levy determination.
Section 44-5-55.1 Burrillville - Tax assessment stabilization.
Section 44-5-56 North Providence - Property tax classification - Eligibility.
Section 44-5-57 North Providence - Property tax classification - List of ratable property.
Section 44-5-58 North Providence - Property tax classification - Duties of assessor.
Section 44-5-59 North Providence - Property tax classification - Procedure for adopting.
Section 44-5-60 North Providence - Homestead exemptions.
Section 44-5-60.1 Johnston - Homestead exemptions.
Section 44-5-61 Coventry - Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.
Section 44-5-61.1 Central Falls - Exemption or stabilizing of taxes on qualifying property located in the city.
Section 44-5-61.2 Pawtucket - Exemption or stabilizing of taxes on qualifying property located in the city.
Section 44-5-62 Cranston - Homestead exemption.
Section 44-5-63 Barrington - Property tax classifications - List of ratable property.
Section 44-5-64 Barrington - Property tax classification - Tax levy determination.
Section 44-5-65 East Greenwich - Homestead exemption.
Section 44-5-66 Warwick - Property tax classification - Eligibility.
Section 44-5-67 Property tax classification - Eligibility.
Section 44-5-67.1 Warwick - Property tax classification - List of ratable property.
Section 44-5-67.2 Warwick - Property tax classification - Duties of assessor.
Section 44-5-67.3 Warwick - Reduction in assessed value of real estate upon demolition of buildings.
Section 44-5-68 Warren - Property tax classifications. - List of ratable property.
Section 44-5-68.1 Warren - Property tax classification. - Tax levy determination.
Section 44-5-68.2 Warren - Property tax classification. - Tax levy determination.
Section 44-5-69 Local fire districts - Requirements of annual budget - Annual financial statements and publication of property tax data.
Section 44-5-69.1 Property tax classification - Albion fire district within the town of Lincoln - Tax levy determination.
Section 44-5-70 East Providence - Homestead exemption.
Section 44-5-71 Jamestown - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-72 Jamestown - Assessment and taxation of new real estate construction.
Section 44-5-73 Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk.
Section 44-5-74 Woonsocket - Property tax classification - Authorization.
Section 44-5-74.1 Woonsocket - List of ratable property.
Section 44-5-74.2 Woonsocket - Valuation of ratable property.
Section 44-5-74.3 Woonsocket - Procedure for adopting tax rates.
Section 44-5-74.4 Woonsocket - Supplemental tax.
Section 44-5-74.5 Woonsocket - Exemption for elderly residents.
Section 44-5-75 Woonsocket - Homestead exemption.
Section 44-5-76 East Greenwich - Reduction in assessed value of real estate upon removal of damaged structure.
Section 44-5-76.1 Newport - Property tax classification - List of ratable property.
Section 44-5-76.2 Newport - Property tax classification.
Section 44-5-76.3 Newport - Property tax classification - Procedure for adopting.
Section 44-5-77 Providence - Cooperative housing corporation property exemption.
Section 44-5-77.1 Providence - Cooperative housing corporation - Tax rates.
Section 44-5-78 Newport - Homestead exemption.
Section 44-5-78.1 Newport - Exemption for elderly and disabled residents.
Section 44-5-79 Little Compton - Property tax classification.
Section 44-5-80 Homestead exemption in the town of West Greenwich.
Section 44-5-81 Pawtucket - Waiver of interest.
Section 44-5-82 Cumberland homestead exemption.
Section 44-5-83 Annual training institute for local tax collectors.
Section 44-5-84 Town of East Greenwich - Exemption for elderly, disabled, and military service.
Section 44-5-85 Narragansett homestead exemption.
Section 44-5-86 The Neil J. Houston, Jr. Residential Re-entry Center.