R.I. Gen. Laws § 44-7-26 — Jeopardy collections of taxes

(a) If, between the assessment date and the tax due date, any tax collector believes that
the collection of any tax will be jeopardized by delay, he or she shall, subject to
the provisions of this section, collect the tax immediately.
(b) He or she may enforce collection of the tax by using any one or more of the methods
provided in chapters 8 and 9 of this title, or in any other section relating to the
collection of taxes.
(c) If the amount of the tax has been definitely fixed by the assessors, the collector
shall collect that amount. If the assessment of the property represented by the tax
has been fixed by the assessors but the tax rate has not been laid, the collector
shall, subject to the provisions of this section, enforce collection of a tax obtained
by multiplying the fixed assessment by the tax rate of the next preceding year. If
neither the assessment of the property nor the tax rate has been fixed, the tax collector
shall make application to the assessors for a valuation on the property. The assessors
shall, immediately, value the property and the valuation placed upon the property
by the assessors, together with the tax rate of the preceding year, shall be used
by the collector in determining the amount of tax to be collected.
(d) If, after the payment of any tax in conformity with the provisions of this section,
it is found that the amount paid is in excess of the amount which would have been
paid on the tax due date or after appeal to the courts, the excess paid shall be returned
to the taxpayer upon written application by him or her to the treasurer of the municipality.
The written application shall contain a recital of the facts, shall show the amount
of rebate to which the applicant believes he or she is entitled, shall be approved
by the tax collector, and shall be made within the period of one year from the date
of the definite determination of the tax.
(e) The person against whom jeopardy collection proceedings have been begun, may obtain
a stay of collection of the whole or any part of the amount of the tax represented
by the proceedings by filing with the tax collector a bond in an amount not exceeding
double the amount as to which the stay is desired, and with the surety as the tax
collector deems necessary, conditioned upon the payment of the amount, the collection
of which is stayed by the bond as is found to be due from the person when the tax
roll has been completed and the tax rate fixed or as is determined by a court of competent
jurisdiction after appeal to it. The amount of the tax which is stayed by the bond
shall be paid on notice and demand of the tax collector at any time after the tax
due date. The person subject to jeopardy collection proceedings under the provisions
of this section, who has obtained a stay of collection in whole or in part, shall
have the right to waive the stay at any time in respect to the whole or any part of
the amount covered by the bond and if, as the result of the waiver, any part of the
amount covered by the bond is paid, the bond shall, at the request of the taxpayer,
be proportionately reduced.