Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-17 — Assessment of property covered by account

If any person brings in an account as provided in Â§ 44-5-15(b), the assessors shall nevertheless assess the personâs tangible personal property
at what they deem its full and fair cash value, or a uniform percentage of its value
as defined in Â§ 44-5-12.

Last amended: History of Section. G.L. 1896, ch. 46, Â§ 14; G.L. 1909, ch. 58, Â§ 14; G.L. 1923, ch. 60, Â§ 14; G.L. 1938, ch. 31, Â§ 13; G.L. 1956, Â§ 44-5-17; P.L. 1965, ch. 115, Â§ 2; P.L. 1999, ch. 354, Â§ 28; P.L. 2025, ch. 181, Â§ 1, effective June 24, 2025; P.L. 2025, ch. 182, Â§ 1, effective June 24, 2025.

Source: official text