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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-24

Notice and procedure for collection of back taxes

Official textwebserver.rilegislature.govlast amended

# (a)

The assessors of taxes shall give notice of the proposed assessment or reassessment of any real estate for any previous year or years to all persons liable to the tax in the manner provided in this chapter for the levy and assessment of taxes. The notice shall contain a general description of the real estate and state the year or years for which the real estate is liable to assessment or reassessment and the name or names of the person or persons liable to assessment or reassessment, and shall require every person so liable to bring in to the assessors a true and exact account of real estate owned by him or her in the previous year or years, describing the real estate and specifying the value of every parcel of the real estate at the time of the general assessment of property in previous year or years, and like proceedings for the collection of any and all taxes shall be taken as is provided in chapters 7 — 9 of this title for the collection of taxes, and all the provisions of chapters 2 — 9 of this title, so far as applicable and consistent herewith, shall apply to every assessment of taxes for the previous year and to the collection of the taxes, except that no lien for the collection of any tax for a previous year shall attach to any real estate which has been aliened by the person liable to the tax prior to the giving of the notice, and no lien thereon which lawfully attached prior to the giving of the notice shall be prejudiced thereby.

# (b)

Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.

Amendment history

History of Section. P.L. 1911, ch. 732, § 2; G.L. 1923, ch. 60, § 26; G.L. 1938, ch. 31, § 25; G.L. 1956, § 44-5-24; P.L. 1987, ch. 120, § 1.

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In this chapter (40 sections)
  1. 44-5-20.12 · [Repealed.]
  2. 44-5-20.13 · [Repealed.]
  3. 44-5-20.13.1 · Deferment of payment of tax for qualified senior…
  4. 44-5-20.16 · Smithfield — Property tax classification, levy…
  5. 44-5-20.17 · Smithfield — Property tax classification — Tax levy…
  6. 44-5-20.18 · North Smithfield — Property tax classification
  7. 44-5-20.19 · North Smithfield — Property tax classification — List…
  8. 44-5-20.20 · North Smithfield — Property tax classification —…
  9. 44-5-20.21 · North Smithfield — Property tax classification — Tax…
  10. 44-5-20.22 · Cranston — Property tax classification
  11. 44-5-20.23 · Cranston — Property tax classification — List of…
  12. 44-5-20.24 · Cranston — Property tax classification — Duties of…
  13. 44-5-20.25 · Cranston — Property tax classification — Tax levy…
  14. 44-5-20.26 · East Providence — Property tax classification — List…
  15. 44-5-20.27 · East Providence — Property tax classification — Duties…
  16. 44-5-20.28 · East Providence — Property tax classification — Tax…
  17. 44-5-20.29 · Property tax classification — Lincoln — Tax levy…
  18. 44-5-21 · Repealed
  19. 44-5-22 · Certification of tax roll
  20. 44-5-23 · Assessment of back taxes on real estate
  21. 44-5-24 · Notice and procedure for collection of back taxes
  22. 44-5-25 · Vessels engaged in foreign commerce — Taxation
  23. 44-5-25.1 · Houseboats — Taxation — Definitions
  24. 44-5-26 · Petition in superior court for relief from assessment
  25. 44-5-27 · Exclusiveness of remedy by petition
  26. 44-5-28 · Collection proceedings not stayed by petition
  27. 44-5-29 · Service and return of citation — Procedural rules —…
  28. 44-5-30 · Judgment on petition
  29. 44-5-31 · [Repealed.]
  30. 44-5-31.1 · Burrillville — Judgment
  31. 44-5-32 · Execution and filing of assessment
  32. 44-5-33 · Copy of assessment to treasurer
  33. 44-5-34 · Warrant for collection
  34. 44-5-35 · Providence — Collection procedure
  35. 44-5-36 · Pawtucket — Collection procedure
  36. 44-5-37 · Cranston — Collection procedure
  37. 44-5-38 · Rate of levy against tangible personal property consisting of…
  38. 44-5-38.1 · Repealed
  39. 44-5-39 · Land use change tax
  40. 44-5-39.1 · Recording required
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