§ 44-7-1. Definitions. Terms used in chapters 7 — 9 of this title shall, unless another meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature, be construed as follows: (1) “Collector” means a person receiving a tax list and a warrant to collect the tax list. (2) […]
§ 44-7-10. Priority of city or town taxes in insolvency. Whenever any person shall become insolvent, or die insolvent, city or town taxes due from him or her or his or her estate shall have preference, after debts or taxes due the United States and this state, over all other debts or demands, save those […]
§ 44-7-10.1. Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town. (a) No license or permit issued by the town of Exeter, and required for the operation of a business as defined in this act, may be issued or renewed to […]
§ 44-7-10.2. Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town. (a) No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the […]
§ 44-7-10.3. Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town. (a) No license or permit issued by the town of Barrington, and required for the operation of a business, shall be issued or renewed to any person or applicant who […]
§ 44-7-11. Collectors to furnish statements of liens. (a) Cities, towns or fire districts. The collector of taxes for any city, town, or fire district shall, on written application by any person, and within five (5) days thereafter, excluding Saturdays, Sundays, and holidays, furnish to the applicant a single certificate of all taxes and other […]
§ 44-7-12. Action for recovery of tax. (a) The collector of any tax may recover the amount of the tax in an action against the person taxed, and in the complaint it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the […]
§ 44-7-13. Judgment for collector — Execution and levy. If judgment is rendered in favor of the collector, he or she shall have an allowance for his or her reasonable trouble in attending to the suit, to be taxed by the court in the bill of costs, and execution shall issue against the real and […]
§ 44-7-14. Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town. The city or town council of any city or town may cancel in whole or in part, taxes assessed upon personal, mixed, or real property: (1) When there is a mistake […]
§ 44-7-15. Certificate of cancellation — Attachment to tax list. Whenever any tax is cancelled in accordance with the provisions of § 44-7-14, the body canceling the tax shall certify to the tax collector, or person acting in the capacity of tax collector, that the tax has been cancelled, and the tax collector or person […]
§ 44-7-16. Action by city or town treasurer against delinquent collector. The city or town treasurer may have his or her action against any collector and his or her sureties, who shall neglect to pay in any tax to the city or town treasury by the time limited therefor. History of Section.G.L. 1896, ch. 48, […]
§ 44-7-17. Execution against delinquent collectors. In every execution issued by any court against any delinquent collector or his or her sureties, the words “and real estate” shall be inserted immediately after the words “goods and chattels,” and the officer charged shall immediately attach and take possession of all the estate, real and personal, of […]
§ 44-7-18. Execution against sureties of delinquent collector. If no estate of the collector can be found in the precinct of the officer, or if the estate is insufficient, the officer shall make return to the clerk’s office, and an alias execution shall immediately be issued against the sureties of the collector, for the amount […]
§ 44-7-19. Action by co-tenant for contribution to tax. A tenant in common or a joint tenant who pays the entire tax assessed for property held in common, or jointly, may recover from his co-tenants jointly or severally the proportion of the tax payable by the co-tenants in an action of the case. History of […]
§ 44-7-2. Duty of collector to collect and pay over. The collector shall collect all taxes levied by the city or town by the time directed for the payment of the taxes according to law, and shall pay over the taxes to the city or town treasurer by the time limited for the payment. History […]
§ 44-7-20. Actions for refund of taxes. No action to recover back a tax shall be maintained unless commenced within three (3) months after payment of the tax, nor unless the tax is paid under a written protest. In an action founded on an error or irregularity in the assessment or apportionment of the tax, […]
§ 44-7-21. Severability. The powers granted and the duties imposed by chapters 7 — 9 of this title and their applicability to any persons, tax districts, or circumstances shall be construed to be independent and severable, and if any one or more sections, clauses, sentences, or parts of these chapters, or their applicability to any […]
§ 44-7-22. Remedy not exclusive. The remedy provided by chapters 7 — 9 of this title shall be cumulative and shall not exclude or prevent the exercise of any other right, remedy, or process previously allowed by law or by previous enactment of the legislature. History of Section.P.L. 1957, ch. 126, § 1.
§ 44-7-23. Exemption on uninhabited buildings. No city or town council may cancel or abate, in whole or in part, taxes assessed upon any real property consisting of an uninhabited, boarded up, or otherwise uninhabitable building unless the property is or will be subject to eminent domain proceedings by the state or local government or […]
§ 44-7-24. Legislatively created bodies — Collection of taxes, assessments, and other charges. No legal entity created by the general assembly, which is authorized to collect taxes, fees, assessments, rates, or other charges, including, but not limited to the Providence Water Supply Board and the city of Providence, shall refuse to accept cash-in-hand in payment […]
