Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-7-1
Definitions
Terms used in chapters 7 â 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)
âCollectorâ means a person receiving a tax list and a warrant to collect the tax list.
# (2)
âPersonâ 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)
âPublication,â 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)
âTownâ includes city; âtown clerkâ includes city clerk; âtown councilâ includes city council; âtown treasurerâ includes city treasurer; âcollectorâ includes city collector.
Amendment history
History of Section. G.L. 1938, ch. 32, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-1.
Source: view the official text
In this chapter (34 sections)
- 44-7-1 · Definitions
- 44-7-2 · Duty of collector to collect and pay over
- 44-7-3 · Collectorâs records
- 44-7-4 · Continuance in force of collection warrants
- 44-7-5 · Removal of collector from office â New collection warrant
- 44-7-6 · City or town treasurer as collector
- 44-7-7 · Notice by collector to taxpayer of amount of tax
- 44-7-7.1 · Taxpayer information
- 44-7-7.2 · Portsmouth â Tax bill contents
- 44-7-8 · Permissive excise tax collection agreement
- 44-7-9 · Delegated authority
- 44-7-10 · Priority of city or town taxes in insolvency
- 44-7-10.1 · Exeter â Non-issuance and/or renewal of licenses or…
- 44-7-10.2 · Glocester â Non-issuance of building and demolition…
- 44-7-10.3 · Barrington â Non-issuance and/or renewal of licenses or…
- 44-7-10.4 · East Greenwich â Non-issuance and/or renewal of licenses…
- 44-7-11 · Collectors to furnish statements of liens
- 44-7-12 · Action for recovery of tax
- 44-7-13 · Judgment for collector â Execution and levy
- 44-7-14 · Cancellation of taxes â Erroneous, uncollectible, or…
- 44-7-15 · Certificate of cancellation â Attachment to tax list
- 44-7-16 · Action by city or town treasurer against delinquent collector
- 44-7-17 · Execution against delinquent collectors
- 44-7-18 · Execution against sureties of delinquent collector
- 44-7-19 · Action by co-tenant for contribution to tax
- 44-7-20 · Actions for refund of taxes
- 44-7-21 · Severability
- 44-7-22 · Remedy not exclusive
- 44-7-23 · Exemption on uninhabited buildings
- 44-7-24 · Legislatively created bodies â Collection of taxes,…
- 44-7-25 · Sale of rights to uncollected taxes that are due and payable
- 44-7-26 · Jeopardy collections of taxes
- 44-7-27 · Newport â Cancellation of real property taxes in the city
- 44-7-28 · Glocester, Coventry and Burrillville tax lien on mobile or…