Title 44, Title 44 Title 44

(a) No license or permit issued by the town of Exeter, and required for the operation of a business as defined in this act, may be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens or other assessments applicable to the opera…

(a) No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. Th…

(a) No license or permit issued by the town of Barrington, and required for the operation of a business, shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the busi…

(a) No license or permit issued by the town of East Greenwich, and required for the operation of a business, shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the …

(a) Cities, towns or fire districts. The collector of taxes for any city, town, or fire district shall, on written application by any person, and within five (5) days thereafter, excluding Saturdays, Sundays, and holidays, furnish to the applicant a single certificate of all taxe…

(a) The collector of any tax may recover the amount of the tax in an action against the person taxed, and in the complaint it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the defendant, specifying the city o…

If judgment is rendered in favor of the collector, he or she shall have an allowance for his or her reasonable trouble in attending to the suit, to be taxed by the court in the bill of costs, and execution shall issue against the real and personal estate of the defendant, and the…

The city or town council of any city or town may cancel in whole or in part, taxes assessed upon personal, mixed, or real property: (1) When there is a mistake in the assessment of a tax, and the tax assessors have certified to the fact, in writing, to the body authorized by the …

Whenever any tax is cancelled in accordance with the provisions of § 44-7-14, the body canceling the tax shall certify to the tax collector, or person acting in the capacity of tax collector, that the tax has been cancelled, and the tax collector or person acting in the capacity …

The city or town treasurer may have his or her action against any collector and his or her sureties, who shall neglect to pay in any tax to the city or town treasury by the time limited therefor.

In every execution issued by any court against any delinquent collector or his or her sureties, the words “and real estate” shall be inserted immediately after the words “goods and chattels,” and the officer charged shall immediately attach and take possession of all the estate, …

If no estate of the collector can be found in the precinct of the officer, or if the estate is insufficient, the officer shall make return to the clerk’s office, and an alias execution shall immediately be issued against the sureties of the collector, for the amount unpaid, and c…

A tenant in common or a joint tenant who pays the entire tax assessed for property held in common, or jointly, may recover from his co-tenants jointly or severally the proportion of the tax payable by the co-tenants in an action of the case.

The collector shall collect all taxes levied by the city or town by the time directed for the payment of the taxes according to law, and shall pay over the taxes to the city or town treasurer by the time limited for the payment.

No action to recover back a tax shall be maintained unless commenced within three (3) months after payment of the tax, nor unless the tax is paid under a written protest. In an action founded on an error or irregularity in the assessment or apportionment of the tax, only the amou…

The powers granted and the duties imposed by chapters 7 — 9 of this title and their applicability to any persons, tax districts, or circumstances shall be construed to be independent and severable, and if any one or more sections, clauses, sentences, or parts of these chapters, o…

The remedy provided by chapters 7 — 9 of this title shall be cumulative and shall not exclude or prevent the exercise of any other right, remedy, or process previously allowed by law or by previous enactment of the legislature.

No city or town council may cancel or abate, in whole or in part, taxes assessed upon any real property consisting of an uninhabited, boarded up, or otherwise uninhabitable building unless the property is or will be subject to eminent domain proceedings by the state or local gove…

No legal entity created by the general assembly, which is authorized to collect taxes, fees, assessments, rates, or other charges, including, but not limited to the Providence Water Supply Board and the city of Providence, shall refuse to accept cash-in-hand in payment of taxes, …

The collector, with the approval of the city or town council, is authorized to sell to a bank or other financial institution the rights of the city or town to receive taxes, which are due and payable as of the end of the city or town’s fiscal year and are uncollected at the time …

(a) If, between the assessment date and the tax due date, any tax collector believes that the collection of any tax will be jeopardized by delay, he or she shall, subject to the provisions of this section, collect the tax immediately. (b) He or she may enforce collection of the t…

In addition to the provisions of § 44-7-14, the council of the city of Newport may cancel in whole or in part taxes, including late payment penalties and interest, assessed upon the following real property: (1) Real property located at Washington Street South Pier, tax assessor’s…

(a) Taxes assessed against any person in the towns of Glocester, Coventry, and Burrillville for either a mobile or manufactured home shall constitute a lien on the mobile or manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as defined i…

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 o…

All warrants for the collection of taxes shall continue in force until the whole tax is collected, notwithstanding the time appointed for collecting the tax, or the term of office of the collector, may have expired, and notwithstanding the collector may have paid the tax into the…

The collector of any city or town may be removed from office by the city or town council for cause shown. In that case a new warrant may issue to the new collector for the collection of the portion of any tax not collected.

In every city or town in which a collector is not elected or appointed the city or town treasurer performs all the duties and exercise all the powers which by law are imposed and conferred upon collectors of taxes.

(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 ci…

(a) When a municipality issues a property tax bill to each taxpayer, each bill shall state the amount by which the taxpayer’s rate of tax has been reduced by the distribution of state municipal revenue sharing and state aid for education. The bill shall also state the total amoun…

The town of Portsmouth tax collector is hereby authorized to include on the town’s property tax bill a check-off provision, whereby a taxpayer may donate funds, in excess of his or her tax bill amount, for use by the Portsmouth Community Scholarship Fund.

A tax collector or a finance director of any city or town may enter into an agreement with the administrator of the division of motor vehicles for the collection of motor vehicle excise taxes and/or motor vehicle registration fees and/or the issuance of motor vehicle registration…

(a) Pursuant to an agreement made under § 44-7-8, the administrator of the division of motor vehicles may delegate to a tax collector or finance director of any city and/or town, the authority to issue motor vehicle registrations, to collect motor vehicle registration fees, to re…

The collector may distrain personal property, except that which is exempt from attachment or distress by the laws of this state or of the United States, and may sell the property in the manner directed by this chapter.

If any corporation shall neglect for the space of thirty (30) days to pay the tax imposed upon the corporation, the general treasurer shall issue his or her warrant of distress against the corporation, directed to the sheriff or his or her deputy of the county in which the corpor…

The officer charged with the service of the warrant shall levy and collect the sum set forth in the warrant by attachment and seizure of the real and personal estate of the corporation against whom the warrant was issued, and shall sell the estate at public auction, giving thirty…

In all cases where personal property shall be levied on by any collector, the collector shall cause notice of the levy, and of the time and place of sale, to be left at the last and usual place of abode of the owner, or personally to be given to the owner, at least five (5) days …

If the owner does not pay the amount of the tax, with the interest or percentage and all costs and charges, by the time appointed for the sale, the collector shall sell the property, or enough to pay the sums due, at public auction. Any remaining property or surplus of money shal…

Any collector may, with the consent of the owner, remove personal property for sale to any city or town or place, where it may be sold to the best advantage, giving notice to the owner, and giving notice as provided by § 44-8-2, in the city or town or place where the sale is to b…

If any person or property taxed in one city or town removes or is removed into another city or town before the tax is collected, the collector may follow the person or property into any city or town and levy or collect the tax with the same power as if the person or property was …

Any sale of real or personal estate or of any interest in an estate, liable for the payment of taxes by the provisions of this chapter, may be adjourned from time to time.

If any person legally taxed shall be out of the state, or depart from the state, leaving no property liable for the tax, the collector may summon the attorney, agent, factor, trustee, or debtor of the person before the district court of the district in which the city or town wher…

If any person summoned shall neglect to appear, or refuse to make oath, or having made oath shall refuse to pay the tax and charges, or to deliver to the collector sufficient property to pay the tax and charges, if the person has sufficient property, the district court shall gran…

If the person summoned shall pay the tax and charges, or deliver property for this purpose, or have his or her own property sold for this purpose, this proceeding shall be sufficient to bar any action brought for this purpose by the absent person.

(a) Taxes assessed against any person in any city or town for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1. (b) The lien shall terminate at the…

(a) Taxes assessed against any person by the Cumberland Hill fire district for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1. (b) The lien shall…

(a) Whether or not the person or general partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place of sale first by first-class mail n…