§ 44-7-1 Definitions. – Terms used in chapters 7 – 9 of this title shall, unless another meaningis clearly apparent from the context, or unless inconsistent with the manifestintent of the legislature, be construed as follows:
(1) "Collector" means a person receiving a tax list and awarrant to collect the tax list.
(2) "Person" means a co-partnership, a corporation, privateor municipal, a joint stock company, a trust, an estate, an association, or anyother entity or group organization against which a tax may be assessed.
(3) "Publication," as applied to any notice, advertisement,or other instrument, the publication of which is required by law, means the actof printing it once in a newspaper published in the city or town, if any,otherwise in the county, where the land or other property to which the noticeor other instrument relates is situated. The publication shall be made at leastfourteen (14) days prior to the date stated for the occurrence of the event towhich the publication relates.
(4) "Town" includes city; "town clerk" includes city clerk;"town council" includes city council; "town treasurer" includes city treasurer;"collector" includes city collector.
§ 44-7-1 Definitions. – Terms used in chapters 7 – 9 of this title shall, unless another meaningis clearly apparent from the context, or unless inconsistent with the manifestintent of the legislature, be construed as follows:
(1) "Collector" means a person receiving a tax list and awarrant to collect the tax list.
(2) "Person" means a co-partnership, a corporation, privateor municipal, a joint stock company, a trust, an estate, an association, or anyother entity or group organization against which a tax may be assessed.
(3) "Publication," as applied to any notice, advertisement,or other instrument, the publication of which is required by law, means the actof printing it once in a newspaper published in the city or town, if any,otherwise in the county, where the land or other property to which the noticeor other instrument relates is situated. The publication shall be made at leastfourteen (14) days prior to the date stated for the occurrence of the event towhich the publication relates.
(4) "Town" includes city; "town clerk" includes city clerk;"town council" includes city council; "town treasurer" includes city treasurer;"collector" includes city collector.
§ 44-7-1 Definitions. – Terms used in chapters 7 – 9 of this title shall, unless another meaningis clearly apparent from the context, or unless inconsistent with the manifestintent of the legislature, be construed as follows:
(1) "Collector" means a person receiving a tax list and awarrant to collect the tax list.
(2) "Person" means a co-partnership, a corporation, privateor municipal, a joint stock company, a trust, an estate, an association, or anyother entity or group organization against which a tax may be assessed.
(3) "Publication," as applied to any notice, advertisement,or other instrument, the publication of which is required by law, means the actof printing it once in a newspaper published in the city or town, if any,otherwise in the county, where the land or other property to which the noticeor other instrument relates is situated. The publication shall be made at leastfourteen (14) days prior to the date stated for the occurrence of the event towhich the publication relates.
(4) "Town" includes city; "town clerk" includes city clerk;"town council" includes city council; "town treasurer" includes city treasurer;"collector" includes city collector.
