R.I. Gen. Laws § 44-5-22 — Certification of tax roll

The tax levy shall be applied to the assessment roll and the resulting tax roll certified
by the assessors to the city or town clerk, city or town treasurer, or tax collector,
as the case may be, and to the department of revenue division of municipal finance,
not later than the next succeeding August 15. For assessment date December 31, 2016,
all certified tax rolls submitted to the city or town clerk, city or town treasurer,
or tax collector, as the case may be, and to the department of revenue division of
municipal finance shall be calculated in a manner that is consistent with any 2017
amendments to the motor vehicle excise tax laws not later than August 31, 2017. For
assessment date December 31, 2016, in the event that a city, town, or fire district
has certified tax rolls to the city or town clerk, city or town treasurer, or tax
collector, as the case may be, and to the department of revenue division of municipal
finance prior to the enactment of any amendment to the motor vehicle excise tax laws
in 2017, said city, town, or fire district shall submit to the city or town clerk,
city or town treasurer or tax collector, as the case may be, and to the department
of revenue division of municipal finance an amended certified tax roll the calculation
of which is consistent with any amendments to the motor vehicle tax laws in 2017 not
later than September 15, 2017. In the case of a fire district, the tax levy shall
be applied to the assessment roll and the resulting tax roll certified by such fire
district’s tax assessor, treasurer, or other appropriate fire district official to
the town clerk, town treasurer, tax assessor or tax collector, as the case may be,
and to the department of revenue, division of municipal finance, not later than thirty
(30) business days prior to its annual meeting.