R.I. Gen. Laws § 44-7-3 — Collector’s records

All records kept by the collector shall be furnished by the city or town and shall
be at all reasonable times open to the inspection of the auditor of the city or town
or any other authorized agent of the city or town, and when the tax warrant has been
executed and the accounts of the collector audited, the records showing the collection
of all taxes or other disposition of the taxes shall be immediately returned to the
city or town.