§ 44-6-1. Notice to assessors of state tax on inhabitants or ratable estates. Whenever any tax is ordered by the general assembly to be assessed and levied on the inhabitants or ratable estates within the state, and no special provision is otherwise made in the act ordering the tax, the secretary of state shall immediately […]
§ 44-6-2. Remedy against illegal or overtax — Deficiencies in collections. Every person who shall be overtaxed, or illegally taxed, shall have the same remedy as if it were a city or town tax; and if, on petition, judgment is given that the person is overtaxed, or illegally taxed, or if any person’s tax for […]
§ 44-6-3. Copy of assessment furnished to general treasurer. The assessors, having completed the assessment, shall date, sign, and deposit the assessment in the office of the city or town clerk who shall immediately send a copy of the assessment to the general treasurer, with the names of the city or town treasurer and collector […]
§ 44-6-4. Warrant for collection of tax. The general treasurer shall immediately issue and affix to the copy his or her warrant under his or her hand, and which does not need to be under seal, directed to the collector of the city or town, commanding him or her, in the name of the state, […]
§ 44-6-5. Collection in manner of city or town taxes. The collector shall immediately proceed to collect the state taxes in the same manner as is provided in case of city or town taxes. History of Section.G.L. 1896, ch. 49, § 5; G.L. 1909, ch. 61, § 5; G.L. 1923, ch. 63, § 5; G.L. […]
§ 44-6-6. Action against delinquent collector. The general treasurer may have his or her action against any delinquent city or town collector and his or her sureties, and proceedings shall be conducted as provided in §§ 44-7-16 — 44-7-18. History of Section.G.L. 1896, ch. 49, § 6; G.L. 1909, ch. 61, § 6; G.L. 1923, […]
§ 44-6-7. Distress warrant on failure of city or town treasurer to deliver delinquent collector’s bond. If any city or town treasurer shall neglect or refuse to deliver to the general treasurer any delinquent collector’s bond for suit, the general treasurer shall immediately issue a warrant of distress against the city or town treasurer, directed […]
§ 44-6-8. Attachment and sale of city or town treasurer’s estate. The deputy sheriff shall immediately attach and take possession of all the real and personal estate of the city or town treasurer, and sell it at public auction in the same manner as in the case of a delinquent collector. History of Section.G.L. 1896, […]
§ 44-6-9. Forfeiture by city or town on failure to assess or collect tax. If the assessors neglect to assess, or the collector to collect, any city or town’s proportion of a state tax, or if any city or town neglects to appoint assessors or a collector, the city or town shall forfeit double the […]
