R.I. Gen. Laws § 44-7-7 — Notice by collector to taxpayer of amount of tax

(a) The collector, after receiving a tax list and warrant, shall immediately, at the expense
of the city or town, send notice to each person assessed of the amount of the person’s
tax. The notice shall be mailed postpaid and directed to the address on file in the
office of the city or town treasurer or the assessors of taxes. Failure by the collector
to send or failure by the taxpayer to receive a notice (physical, digital, or electronic)
shall not excuse the nonpayment of the tax or affect its validity or any proceedings
for the collection of the tax.
(b) The collector may establish a program whereby a taxpayer can waive their right to
receive notice of the amount of tax owed via mail in lieu of notice via email or through
some other digital or electronic means.
(c) Provisions of charters, general, and special laws granted by the general assembly
are hereby repealed, prospectively, to the extent inconsistent with this section.