Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-7-15 — Certificate of cancellation â Attachment to tax list
Whenever any tax is cancelled in accordance with the provisions of § 44-7-14, the body canceling the tax shall certify to the tax collector, or person acting
in the capacity of tax collector, that the tax has been cancelled, and the tax collector
or person acting in the capacity of tax collector shall, upon receipt of the certification,
immediately attach the certification to the tax list, whereupon it shall become a
part of the list, and shall strike the cancelled tax from the list or correct the
amount in the list, as the case may be. The liability of the collector of taxes or
person acting in the capacity of collector of taxes and the surety on his or her bond
shall be measured and determined by the tax list as amended by cancellations made
under the provisions of this chapter, in the same manner and to the same extent as
if it were the original list.
Source: official text