R.I. Gen. Laws § 44-5-15
Before assessing any valuations, the assessors of all the cities and towns shall cause printed notices of the time and place of their respective meetings to be posted in four (4) public places in their respective city or town, for three (3) weeks next preceding the time of their meeting, and shall advertise in a newspaper with a statewide circulation jointly, at least once a week for the same space of time. The cost of said advertisement shall be shared equally among all of the cities and towns. The notices require every person and body corporate liable to taxation to bring in to the assessors at the time they may prescribe a true and exact account of all the ratable estate owned or possessed by that person or body, describing and specifying the value of every parcel of the real estate as of December 31 in the year of the last update or revaluation and personal estate as of December 31 of the tax year, together with the additional information that may be prescribed by the assessors relative to the ratable estate as may be contained in any corporation or inheritance tax return filed with the state by the person within the year preceding the date of assessment next prior to the bringing in of the account. If any person or body corporate liable to taxation files with the assessors, on or before January 31 next following the date of assessment, a written notice of that person's or that body's intention to bring in an account, the person or body corporate may bring in to the assessors the account at any time between March 1 and March 15 next following the date of assessment. The notice of intention to bring in an account is deemed to have been filed with the assessors if the notice is sent to them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last day on which the notice may be filed. The account is deemed to be brought in to the assessors if the account is sent to them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last day on which accounts may be brought in pursuant to the provisions of this section. In case any person or body corporate fails to file any intention, that person or that body is deemed to have waived that person's or that body's right to file the account. All matters contained within the account filing are available for review only by assessment related personnel.
R.I. Gen. Laws § 44-5-15