§ 44-7-25. Sale of rights to uncollected taxes that are due and payable. 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 […]
§ 44-7-26. Jeopardy collections of taxes. (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 […]
§ 44-7-27. Newport — Cancellation of real property taxes in the city. 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 […]
§ 44-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town. (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 […]
§ 44-7-3. Collector’s records. 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 […]
§ 44-7-4. Continuance in force of collection warrants. 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 […]
§ 44-7-5. Removal of collector from office — New collection warrant. 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. […]
§ 44-7-6. City or town treasurer as collector. 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. History of Section.G.L. 1896, ch. 48, § 37; […]
§ 44-7-7. Notice by collector to taxpayer of amount of tax. 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 his or her tax. The notice shall be mailed postpaid and directed to the address […]
§ 44-7-7.1. Taxpayer information. (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 amount of state […]
§ 44-7-7.2. Portsmouth — Tax bill contents. 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. History of Section.P.L. 2012, ch. […]
§ 44-7-8. Permissive excise tax collection agreement. 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 registrations on a […]
§ 44-7-9. Delegated authority. (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 retain a portion of the fee […]
