Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-5-20 — List of ratable property
The assessors shall make a list containing the true, full, and fair cash value or
a uniform percentage of its value as defined in §§ 44-5-12 and 44-5-38, as appropriate, of the ratable estate in the city or town, placing the real estate,
tangible personal property except manufacturersâ machinery and equipment, and manufacturersâ
machinery and equipment in separate columns, distinguishing real estate which is assessed
specially as farm, forest, or open space land in accordance with the provision in
§ 44-5-12, and also distinguishing those who give in an account and those who do not and shall
apportion the tax in accordance with the provisions of this chapter.
Source: official text