reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-20.22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.22 - Cranston - Property tax classification.

§ 44-5-20.22. Cranston — Property tax classification.The city of Cranston may, by resolution or ordinance adopted by its city council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.23 — 44-5-20.25.History of Section.P.L. 1996, ch. 75, § 1.
RI Gen L § 44-5-20.23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.23 - Cranston - Property tax classification - List of ratable property.

§ 44-5-20.23. Cranston — Property tax classification — List of ratable property.Upon adoption of a system of classification of taxable property by the city of Cranston, all ratable property in the city of Cranston shall be classified by the assessor as follows:(1) Class 1: In the city of Cranston, all ratable real estate and tangible personal property.(2) Class 2: In the city of Cranston, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44.History of Section.P.L. 1996, ch. 75, § 1.
RI Gen L § 44-5-20.24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.24 - Cranston - Property tax classification - Duties of assessor.

§ 44-5-20.24. Cranston — Property tax classification — Duties of assessor.(a) The assessor of the city of Cranston, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.(b) The assessor shall have the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, however, such rates of taxation shall be uniform.History of Section.P.L. 1996, ch. 75, § 1.
RI Gen L § 44-5-20.25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.25 - Cranston - Property tax classification - Tax levy determination.

§ 44-5-20.25. Cranston — Property tax classification — Tax levy determination.The assessor of the city of Cranston shall provide to the city council of Cranston, a list containing the full and fair cash valuation of each property class, and with the approval of the city of Cranston city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.History of Section.P.L. 1996, ch. 75, § 1.
RI Gen L § 44-5-20.26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.26 - East Providence - Property tax classification - List of ratable property.

§ 44-5-20.26. East Providence — Property tax classification — List of ratable property.Upon adoption of a system of classification of taxable property by the city of East Providence, all ratable property in the city of East Providence shall be classified by the assessor as follows:(1) Class 1: In the city of East Providence, all ratable real estate.(2) Class 2: In the city of East Providence, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44 and tangible personal property.History of Section.P.L. 1997, ch. 238, § 1.
RI Gen L § 44-5-20.27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.27 - East Providence - Property tax classification - Duties of assessor.

§ 44-5-20.27. East Providence — Property tax classification — Duties of assessor.(a) The assessor of the city of East Providence, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.(b) The assessor shall have the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, however, such rates of taxation shall be uniform.History of Section.P.L. 1997, ch. 238, § 1.
RI Gen L § 44-5-20.28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.28 - East Providence - Property tax classification - Tax levy determination.

§ 44-5-20.28. East Providence — Property tax classification — Tax levy determination.The assessor of the city of East Providence shall provide to the city council of East Providence a list containing the full and fair cash valuation of each property class, and with the approval of the city of East Providence city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.History of Section.P.L. 1997, ch. 238, § 1.
RI Gen L § 44-5-20.29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-20.29 - Property tax classification - Lincoln - Tax levy determination.

§ 44-5-20.29. Property tax classification — Lincoln — Tax levy determination.(a) The assessor and finance director shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.(b) (1) Classes of Property.Class 1. Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes. The existing homestead exemption authorized for residential properties shall continue in full force and effect.(2) Class 2. Commercial and industrial real estate, and residential real estate of more than five (5) dwelling units.(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1).(4) [Repealed by P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1, effective July 1, 2005].History of Section.P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1; P.L. 2006, ch. 115, § 1; P.L. 2010, ch. 239, § 38.
RI Gen L § 44-5-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-21 - Repealed.

§ 44-5-21. Repealed.History of Section.P.L. 1956, ch. 3714, § 2; G.L. 1956, § 44-5-21; R.P.L. 1957, ch. 142, § 1; P.L. 1977, ch. 276, § 1; Repealed by P.L. 1978, ch. 341, § 2 retroactive to January 1, 1978 for the excise to be levied in 1979.
RI Gen L § 44-5-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-22 - Certification of tax roll.

§ 44-5-22. Certification of tax roll.The tax levy shall be applied to the assessment roll and the resulting tax roll certified by the assessors to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance, not later than the next succeeding August 15. For assessment date December 31, 2016, all certified tax rolls submitted to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance shall be calculated in a manner that is consistent with any 2017 amendments to the motor vehicle excise tax laws not later than August 31, 2017. For assessment date December 31, 2016, in the event that a city, town, or fire district has certified tax rolls to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance prior to the enactment of any amendment to the motor vehicle excise tax laws in 2017, said city, town, or fire district shall submit to the city or town clerk, city or town treasurer or tax collector, as the case may be, and to the department of revenue division of municipal finance an amended certified tax roll the calculation of which is consistent with any amendments to the motor vehicle tax laws in 2017 not later than September 15, 2017. In the case of a fire district, the tax levy shall be applied to the assessment roll and the resulting tax roll certified by such fire district's tax assessor, treasurer, or other appropriate fire district official to the town clerk, town treasurer, tax assessor or tax collector, as the case may be, and to the department of revenue, division of municipal finance, not later than thirty (30) business days prior to its annual meeting.History of Section.G.L. 1938, ch. 31, § 6½; P.L. 1949, ch. 2330, § 6; G.L. 1956, § 44-5-22; P.L. 1966, ch. 245, § 6; P.L. 1967, ch. 191, § 3; P.L. 2007, ch. 252, § 3; P.L. 2007, ch. 292, § 3; P.L. 2011, ch. 151, art. 12, § 16; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2017, ch. 302, art. 11, § 1.
RI Gen L § 44-5-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-23 - Assessment of back taxes on real estate.

§ 44-5-23. Assessment of back taxes on real estate.If any real estate liable to taxation in any city or town has been omitted in the assessment of any year or years and has thereby escaped taxation, or if any tax has been erroneously or illegally assessed upon any real estate liable to taxation in any city or town in any year or years, and because of the erroneous or illegal assessment the tax cannot be collected, or if paid has been recovered, the assessor of taxes of the city or town in the next annual assessment of taxes after the omission or erroneous or illegal assessment is known to him or her shall assess or reassess, as the case may be, a tax or taxes against the person or persons who were the owner or owners of the real estate in the year or years, to the same amount to which the real estate ought to have been assessed in the year or years. The assessment is in addition to any assessment of taxes against the person or persons for the then current year, and shall be placed on a special tax roll and annexed to the general tax roll for the current year; provided, that the assessment or reassessment is made within six (6) years of the date of the assessment from which the real estate was omitted or in which it was erroneously or illegally assessed. In case the real estate was held in trust at the time of the omission or erroneous or illegal assessment and the title to the real estate has passed from the trustee or trustees who held the real estate in trust, then the tax or taxes shall be assessed against the person or persons who were the equitable owner or owners of the real estate at the time of the omission or erroneous or illegal assessment.History of Section.P.L. 1911, ch. 732, § 1; G.L. 1923, ch. 60, § 25; G.L. 1938, ch. 31, § 24; G.L. 1956, § 44-5-23.
RI Gen L § 44-5-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-24 - Notice and procedure for collection of back taxes.

§ 44-5-24. Notice and procedure for collection of back taxes.(a) The assessors of taxes shall give notice of the proposed assessment or reassessment of any real estate for any previous year or years to all persons liable to the tax in the manner provided in this chapter for the levy and assessment of taxes. The notice shall contain a general description of the real estate and state the year or years for which the real estate is liable to assessment or reassessment and the name or names of the person or persons liable to assessment or reassessment, and shall require every person so liable to bring in to the assessors a true and exact account of real estate owned by him or her in the previous year or years, describing the real estate and specifying the value of every parcel of the real estate at the time of the general assessment of property in previous year or years, and like proceedings for the collection of any and all taxes shall be taken as is provided in chapters 7 — 9 of this title for the collection of taxes, and all the provisions of chapters 2 — 9 of this title, so far as applicable and consistent herewith, shall apply to every assessment of taxes for the previous year and to the collection of the taxes, except that no lien for the collection of any tax for a previous year shall attach to any real estate which has been aliened by the person liable to the tax prior to the giving of the notice, and no lien thereon which lawfully attached prior to the giving of the notice shall be prejudiced thereby.(b) Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.History of Section.P.L. 1911, ch. 732, § 2; G.L. 1923, ch. 60, § 26; G.L. 1938, ch. 31, § 25; G.L. 1956, § 44-5-24; P.L. 1987, ch. 120, § 1.
RI Gen L § 44-5-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-25 - Vessels engaged in foreign commerce - Taxation.

§ 44-5-25. Vessels engaged in foreign commerce — Taxation.The registered owners of every ship or vessel engaged in foreign commerce shall, on or before February 1 in each year, make a statement, in writing, to the town treasurer of the town where the ship or vessel is registered, of the net profits earned by the ship or vessel for the year ending on December 31 next preceding, and shall submit to the examination on oath by the treasurer as he or she deems necessary for the verification of the truth of the statement. Interest on the vessels and extraordinary repairs shall not be deducted from the earnings in making up the statement; and the owners shall pay to the town treasurer for the use of the town a tax of one percent (1%) on the net earnings; and in case the owners make the return and pay the tax provided in this section, they are subject to no other taxation on the property. Vessels are deemed to be engaged in foreign commerce in case three-fourths (¾) of their earnings in any year have been received in foreign trade.History of Section.G.L. 1896, ch. 46, § 13; G.L. 1909, ch. 58, § 13; G.L. 1923, ch. 60, § 13; G.L. 1938, ch. 44, § 1; G.L. 1956, § 44-5-25.
RI Gen L § 44-5-25.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-25.1 - Houseboats - Taxation - Definitions.

§ 44-5-25.1. Houseboats — Taxation — Definitions.All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, "houseboat" means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; "local tax assessor", for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.History of Section.P.L. 1981, ch. 370, § 1.
RI Gen L § 44-5-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-27 - Exclusiveness of remedy by petition.

§ 44-5-27. Exclusiveness of remedy by petition.The remedy provided in § 44-5-26 is exclusive if the taxpayer owned or possessed any ratable estate at all, except that, in a proper case, the taxpayer may invoke the equity jurisdiction of the superior court; provided, that the complaint is filed within three (3) months after the last day appointed for the payment, without penalty, of the tax, or the first installment of the tax, if it is payable in installments. A taxpayer alleging an illegal or void tax assessment against him or her is confined to the remedies provided by § 44-5-26, except that the taxpayer is not required to file an appeal with the local assessor.History of Section.G.L. 1923, ch. 60, § 15; P.L. 1935, ch. 2260, § 4; G.L. 1938, ch. 31, § 14; G.L. 1956, § 44-5-27; P.L. 1989, ch. 422, § 1.
RI Gen L § 44-5-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-28 - Collection proceedings not stayed by petition.

§ 44-5-28. Collection proceedings not stayed by petition.No petition shall, before judgment, stay any proceedings for collecting the tax.History of Section.G.L. 1896, ch. 46, § 19; G.L. 1909, ch. 58, § 19; G.L. 1923, ch. 60, § 19; G.L. 1938, ch. 31, § 18; G.L. 1956, § 44-5-28.
RI Gen L § 44-5-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-29 - Service and return of citation - Procedural rules - Jurisdiction of court.

§ 44-5-29. Service and return of citation — Procedural rules — Jurisdiction of court.The citation shall be made returnable and shall be served in like manner as a writ of summons, and the petition is subject to all provisions of law as to time for pleading, assignment day, and all other incidents applicable to an action at law originally commenced in the superior court; and the court has exclusive original jurisdiction of all petitions, notwithstanding that the amount involved does not exceed one thousand dollars ($1,000).History of Section.G.L. 1896, ch. 46, § 16; C.P.A. 1905, § 1100; G.L. 1909, ch. 58, § 16; G.L. 1923, ch. 60, § 16; G.L. 1938, ch. 31, § 15; G.L. 1956, § 44-5-29.
RI Gen L § 44-5-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-30 - Judgment on petition where taxpayer has filed account.

§ 44-5-30. Judgment on petition where taxpayer has filed account.If the taxpayer has given in an account, and if on the trial of the petition, either with or without a jury, it appears that the taxpayer's real estate, tangible personal property, or intangible personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed, or illegally taxed, with his or her costs, be deducted from his or her tax; but if the taxpayer's tax be paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which he or she has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury. If, however, on the trial of the petition, it appears that the taxpayer has fraudulently concealed or omitted any property from his or her account, or if it appears that the assessors have not assessed either the taxpayer's real estate or his or her tangible personal property or his or her intangible personal property at a value in excess of the provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have judgment and execution for their costs.History of Section.G.L. 1896, ch. 46, § 17; G.L. 1909, ch. 58, § 17; G.L. 1923, ch. 60, § 17; P.L. 1932, ch. 1945, § 5; G.L. 1938, ch. 31, § 16; G.L. 1956, § 44-5-30; P.L. 1960, ch. 52, § 32 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1968, ch. 163, § 3; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.
RI Gen L § 44-5-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-31 - Judgment where taxpayer has not filed account.

§ 44-5-31. Judgment where taxpayer has not filed account.If the taxpayer has not filed an account, and if on the trial of the petition, either with or without a jury, it appears:(1) That his or her real estate has been assessed at a value in excess of the value at which it was assessed on the last preceding assessment day, whether then owned by him or her or not, and that the real estate has been assessed, if assessment has been made a full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has purportedly been made at a uniform percentage of full and fair cash value, at a percentage in excess of the uniform percentage; or(2) That the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed or illegally taxed, with his or her costs, be deducted from his or her tax; but if the taxpayer's tax is paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which he or she has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid, and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury. Otherwise, the assessors shall have judgment and execution for their costs.History of Section.G.L. 1896, ch. 46, § 18; G.L. 1909, ch. 58, § 18; G.L. 1923, ch. 60, § 18; P.L. 1932, ch. 1945, § 6; P.L. 1935, ch. 2260, § 5; G.L. 1938, ch. 31, § 17; G.L. 1956, § 44-5-31; P.L. 1968, ch. 163, § 4.
RI Gen L § 44-5-31.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-31.1 - Burrillville - Judgment.

§ 44-5-31.1. Burrillville — Judgment.Notwithstanding any provision contained in § 9-21-10, in any tax assessment appeal or civil action brought pursuant to the applicable provisions of chapter 44-5 in which a verdict is rendered or a decision made for pecuniary damages, the amount of interest which shall be included in addition to the judgment entered therein shall not exceed the sum of one hundred thousand dollars ($100,000).History of Section.P.L. 2013, ch. 244, § 1; P.L. 2013, ch. 493, § 1.
RI Gen L § 44-5-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-32 - Execution and filing of assessment.

§ 44-5-32. Execution and filing of assessment.The assessors, on completing an assessment, shall date and sign it and deposit it in the office of the city or town clerk.History of Section.G.L. 1896, ch. 46, § 20; G.L. 1909, ch. 58, § 20; G.L. 1923, ch. 60, § 20; G.L. 1938, ch. 31, § 19; G.L. 1956, § 44-5-32.
RI Gen L § 44-5-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-33 - Copy of assessment to treasurer.

§ 44-5-33. Copy of assessment to treasurer.The city or town clerk shall make a copy of the assessment and deliver it to the city or town treasurer.History of Section.G.L. 1896, ch. 46, § 21; G.L. 1909, ch. 58, § 21; G.L. 1923, ch. 60, § 21; G.L. 1938, ch. 31, § 20; G.L. 1956, § 44-5-33.