If any person brings in an account as provided in § 44-5-15(b), the assessors shall nevertheless assess the person’s tangible personal property at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12.
Assessment of property covered by account
R.I. Gen. Laws § 44-5-17., under Chapter 44-5 Levy and Assessment of Local Taxes.
R.I. Gen. Laws § 44-5-17.