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 44-5-2.3 - Scituate - 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Section 44-5-6 - [Repealed]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 44-5-8.5 - Woonsocket - tax amnesty periods
Section 44-5-8.6 - East Providence - tax amnesty periods - real property tax payments
Section 44-5-8.7 - East Providence - tax amnesty periods - tangible and motor vehicle taxes
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Section 44-5-11 - [Repealed]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 44-5-11.16 - Real estate tax classification - cumberland
Section 44-5-11.17 - Division of municipal finance classification exemption authority
Section 44-5-12 - Assessment at full and fair cash value
Section 44-5-12.1 - Assessment of tangible personal property
Section 44-5-12.2 - Tangible personal property exemption - tax rate cap
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 Section 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 - property tax classification
Section 44-5-20.06 - Westerly - property tax classification - list of ratable property
Section 44-5-20.07 - Westerly - property tax classification - duties of assessor
Section 44-5-20.08 - Westerly - 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 Sections 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 - [Repealed]
Section 44-5-55.2 - [Repealed]
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 - [Repealed]
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
Section 44-5-87 - Property tax credit in exchange for volunteer services performed by persons over age sixty (60)
Section 44-5-88 - Tax amnesty