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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-17

Assessment of property covered by account

Official textwebserver.rilegislature.govlast amended

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

Amendment history

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

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In this chapter (40 sections)
  1. 44-5-13.25 · Narragansett — Assessment and taxation of new real…
  2. 44-5-13.26 · Tiverton — Reduction in assessed value of real estate…
  3. 44-5-13.27 · Tiverton — Assessment and taxation of new real estate…
  4. 44-5-13.28 · Middletown — Assessment and taxation of new real estate…
  5. 44-5-13.29 · Middletown — Reduction in assessed value of real estate…
  6. 44-5-13.30 · Foster — Assessment and taxation of new real estate…
  7. 44-5-13.31 · Johnston — Reduction in assessed value of real estate…
  8. 44-5-13.32 · Johnston — Assessment and taxation of new real estate…
  9. 44-5-13.33 · Bristol — Assessment and taxation of new real estate…
  10. 44-5-13.34 · Bristol — Reduction in assessed value of real estate —…
  11. 44-5-13.35 · Lincoln — Assessment and taxation of new real estate…
  12. 44-5-13.36 · Warwick — Assessment and taxation of new real estate…
  13. 44-5-13.37 · Assessment and taxation of new real estate construction…
  14. 44-5-13.38 · Assessment and taxation of new real estate construction in…
  15. 44-5-13.39 · West Greenwich — Assessment and taxation of new real…
  16. 44-5-13.40 · Property tax exemptions for surviving spouses of police…
  17. 44-5-13.41 · Woonsocket — Assessment and taxation of new real estate…
  18. 44-5-14 · Repealed
  19. 44-5-15 · Notice by taxpayer of intent to bring in account for tangible…
  20. 44-5-16 · Oath to account brought in — Remedies after failure to…
  21. 44-5-17 · Assessment of property covered by account
  22. 44-5-20 · List of ratable property
  23. 44-5-20.01 · Central Falls — Property tax classification —…
  24. 44-5-20.1 · Pawtucket — Property tax classification — Eligibility
  25. 44-5-20.02 · Central Falls — Property tax classification — List of…
  26. 44-5-20.2 · Pawtucket — Property tax classification — List of…
  27. 44-5-20.03 · Central Falls — Property tax classification — Duties…
  28. 44-5-20.3 · Pawtucket — Property tax classification — Duties of…
  29. 44-5-20.3.1 · Property tax classification in Pawtucket — Tax levy…
  30. 44-5-20.04 · Central Falls — Property tax classification —…
  31. 44-5-20.4 · Pawtucket — Property tax classification — Compliance…
  32. 44-5-20.05 · Westerly — Property tax classification
  33. 44-5-20.5 · Pawtucket — Property tax classification — Procedures…
  34. 44-5-20.06 · Westerly — Property tax classification — List of…
  35. 44-5-20.07 · Westerly — Property tax classification — Duties of…
  36. 44-5-20.08 · Westerly — Property tax classification — Tax levy…
  37. 44-5-20.10 · Johnston — Property tax classification authorized
  38. 44-5-20.11 · [Repealed.]
  39. 44-5-20.12 · [Repealed.]
  40. 44-5-20.13 · [Repealed.]
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