If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having the record title has notice of the assessment.
Real estate tax assessed to person not the owner
R.I. Gen. Laws § 44-4-8., under Chapter 44-4 Situs and Ownership of Taxable Property.
R.I. Gen. Laws § 44-4-8.