R.I. Gen. Laws § 44-7-1 — Definitions

Terms used in chapters 7 — 9 of this title shall, unless another meaning is clearly
apparent from the context, or unless inconsistent with the manifest intent of the
legislature, be construed as follows:
(1) “Collector” means a person receiving a tax list and a warrant to collect the tax list.
(2) “Person” means a co-partnership, a corporation, private or municipal, a joint stock
company, a trust, an estate, an association, or any other entity or group organization
against which a tax may be assessed.
(3) “Publication,” as applied to any notice, advertisement, or other instrument, the publication
of which is required by law, means the act of printing it once in a newspaper published
in the city or town, if any, otherwise in the county, where the land or other property
to which the notice or other instrument relates is situated. The publication shall
be made at least fourteen (14) days prior to the date stated for the occurrence of
the event to which the publication relates.
(4) “Town” includes city; “town clerk” includes city clerk; “town council” includes city
council; “town treasurer” includes city treasurer; “collector” includes city collector.