State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-4 > 44-4-4

SECTION 44-4-4

   § 44-4-4  Assessment of real estate taxesagainst owner. – Taxes on real estate are assessed to the owners, including purchasers at taxsales of fractional interests, and separate tracts or parcels, and theirfractioned interests, if any, shall be separately described and valued so faras practicable; provided, that no misdescription, defect in description, ormistake in valuation, so long as the estate assessed can be identified, shallbe taken advantage of by any taxpayer in order to avoid the payment of a taxassessed against the taxpayer, unless he or she has brought to the assessors atrue and exact account of all his or her ratable estate, describing andspecifying the value of every parcel of his or her real and personal estate, atthe time that they may prescribe for the assessing of the tax. Nothingcontained in this section shall be construed to deprive a taxpayer of theremedies provided in §§ 44-5-26 – 44-5-31.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-4 > 44-4-4

SECTION 44-4-4

   § 44-4-4  Assessment of real estate taxesagainst owner. – Taxes on real estate are assessed to the owners, including purchasers at taxsales of fractional interests, and separate tracts or parcels, and theirfractioned interests, if any, shall be separately described and valued so faras practicable; provided, that no misdescription, defect in description, ormistake in valuation, so long as the estate assessed can be identified, shallbe taken advantage of by any taxpayer in order to avoid the payment of a taxassessed against the taxpayer, unless he or she has brought to the assessors atrue and exact account of all his or her ratable estate, describing andspecifying the value of every parcel of his or her real and personal estate, atthe time that they may prescribe for the assessing of the tax. Nothingcontained in this section shall be construed to deprive a taxpayer of theremedies provided in §§ 44-5-26 – 44-5-31.


State Codes and Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-4 > 44-4-4

SECTION 44-4-4

   § 44-4-4  Assessment of real estate taxesagainst owner. – Taxes on real estate are assessed to the owners, including purchasers at taxsales of fractional interests, and separate tracts or parcels, and theirfractioned interests, if any, shall be separately described and valued so faras practicable; provided, that no misdescription, defect in description, ormistake in valuation, so long as the estate assessed can be identified, shallbe taken advantage of by any taxpayer in order to avoid the payment of a taxassessed against the taxpayer, unless he or she has brought to the assessors atrue and exact account of all his or her ratable estate, describing andspecifying the value of every parcel of his or her real and personal estate, atthe time that they may prescribe for the assessing of the tax. Nothingcontained in this section shall be construed to deprive a taxpayer of theremedies provided in §§ 44-5-26 – 44-5-31.