110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-72-1. Short title
0.1K chars
This chapter shall be known and may be cited as the “Non-Owner Occupied Property Tax Act”.
R.I. Gen. Laws § 44-72-10. Claims for refund — Hearing upon denial
0.6K chars
(a) Any taxpayer subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the tax has been overpaid, the administrator shall make a refun…
R.I. Gen. Laws § 44-72-11. Hearing by tax administrator on application
0.6K chars
Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after the notice of the action is mailed to the taxpayer, for a h…
R.I. Gen. Laws § 44-72-12. Appeals
1.0K chars
(a) In any appeal from the imposition of the tax set forth in this chapter, the tax administrator shall find in favor of an appellant who shows that the property assessed: (1) Was actively occupied by the owner during the taxable year for more than six (6) months; or (2) Was exem…