Section 44-4-8. – Real estate tax assessed to person not the owner.
§ 44-4-8. Real estate tax assessed to person not the owner. If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having […]
Section 44-4-8.1. – Apportionment of taxes upon sale of real estate.
§ 44-4-8.1. Apportionment of taxes upon sale of real estate. Whenever any real estate situated in this state is sold and conveyed to a purchaser, the tax assessed upon the real estate and the buildings and land improvements thereon as of any December 31st shall, except as otherwise provided by contract of the parties involved, […]
Section 44-4-9. – Rules for taxation of tangible personal property.
§ 44-4-9. Rules for taxation of tangible personal property. All ratable tangible personal property shall be taxed as described in §§ 44-4-10, 44-4-14, 44-4-15, and 44-4-24. History of Section.G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. […]
Section 44-4-10. – Persons to whom tangible personalty taxed — Place of taxation.
§ 44-4-10. Persons to whom tangible personalty taxed — Place of taxation. (a) The fixtures enumerated in § 44-4-3, all motors, machines, equipment, fixtures and tools of all sorts however propelled, in any factory, machine shop, print works, manufacturing, or other establishment of any kind, and all livestock and farming tools on farms; all fixtures, […]
Section 44-4-11 – — 44-4-13. Repealed.
§ 44-4-11 — 44-4-13. Repealed. History of Section.G.L. 1896, ch. 45, § 13; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 2146, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; P.L. 1948, ch. 2132, § 1; […]
Section 44-4-14. – Tangible personal property in decedent’s estate.
§ 44-4-14. Tangible personal property in decedent’s estate. If no executor of the will of, or no administrator of the estate of, a deceased person has been appointed, the tangible personal property of the deceased person, liable to taxation, is assessed as the estate of the deceased person, in the city or town where the […]
Section 44-4-15. – Property of minors not under guardianship.
§ 44-4-15. Property of minors not under guardianship. The tangible personal property of any minor not under guardianship is assessed to the minor, and the minor is liable for so much of the tax, notwithstanding his or her minority, proven not to be in excess of the tax upon the amount for which the minor […]
Section 44-4-16 – — 44-4-23. Repealed.
§ 44-4-16 — 44-4-23. Repealed. History of Section.G.L. 1896, ch. 45, § 14; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1915, ch. 1204, § 15; G.L. 1923, ch. 59, § 9; G.L. 1923, ch. 268, § 15; […]
Section 44-4-24. – Rule as to situs of tangible personal property.
§ 44-4-24. Rule as to situs of tangible personal property. (a) All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible […]
Section 44-4-25. – Severability.
§ 44-4-25. Severability. If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph, section or part of this chapter or the application of it to any person or circumstance, the adjudication shall not affect, impair, invalidate or nullify the remainder of this chapter, or the applications of this […]