reglab/housing_qa huggingface dataset:
RI Gen L § 44-7-10.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-10.1 - Exeter - Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens and assessments in the town.

§ 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 any person or applicant who is in arrears for the payment of any local taxes, liens or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.(b) No 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 payment of any real property tax, lien or other town assessment on real property unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction. This prohibition applies only to that real property which is the subject of the building permit application. This section does not apply to construction, which serves to abate a pending notice of violation issued by the town of Exeter or any of its officials and/or representatives.(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit with his or her application, verification from the property tax or assessment collection agency of the town that all town taxes, liens and assessments are paid to date, the verification to be submitted with the application to the town council.History of Section.P.L. 1999, ch. 299, § 1.
RI Gen L § 44-7-10.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-10.2 - Glocester - Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town.

§ 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 payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property which is the subject to the building permit application. This section does not apply to construction which serves to abate a pending notice of violation issued by the town of Glocester or any of its officials and/or representatives.(b) No demolition permit or building permit for the renovation or alteration of a mobile or manufactured home may be issued if the party assessed or mobile or manufactured home owner is in arrears for the payment of any tax, lien, or other town assessment on the mobile or manufactured home. This prohibition applies only to that mobile or manufactured home which is the subject of the permit application.(c) Any applicant seeking any demolition or building permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.History of Section.P.L. 2013, ch. 448, § 1; P.L. 2013, ch. 476, § 1.
RI Gen L § 44-7-10.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 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.

§ 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 is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.(b) 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 payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property that is the subject of the building permit application. This section does not apply to construction that serves to abate a pending notice of violation issued by the town of Barrington or any of its officials and/or representatives.(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.(d) The licensing or permitting authority has the discretion to issue a license or permit, notwithstanding the forgoing, if the applicant has entered an approved repayment plan for the tax arrearage and is current on making payments pursuant to that plan or other grounds that the licensing or permitting authority deems meritorious.History of Section.P.L. 2020, ch. 22, § 1; P.L. 2020, ch. 48, § 1.
RI Gen L § 44-7-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-12 - Action for recovery of tax.

§ 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 defendant, specifying the city or town in which the tax was assessed and the time of ordering and assessing the tax.(b) The court may award a reasonable attorney's fee to the prevailing party in any civil action arising from the collection of a municipal tax levy in which the court:(1) Finds that there was a complete absence of a justiciable issue of either law or fact raised by the losing party; or(2) Renders a default judgment against the losing party.History of Section.G.L. 1896, ch. 48, § 26; G.L. 1909, ch. 60, § 28; G.L. 1923, ch. 62, § 28; G.L. 1938, ch. 32, §§ 20, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-12; P.L. 1990, ch. 371, § 1; P.L. 1993, ch. 370, § 1.
RI Gen L § 44-7-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-13 - Judgment for collector - Execution and levy.

§ 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 personal estate of the defendant, and the levy of the execution upon any real estate, upon which a lien for the tax is created by chapter 9 of this title, shall be deemed to relate back, and take effect from the time of commencement of the lien.History of Section.G.L. 1896, ch. 48, § 27; G.L. 1909, ch. 60, § 29; G.L. 1923, ch. 62, § 29; G.L. 1938, ch. 32, §§ 21, 28; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-13.
RI Gen L § 44-7-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-14 - Cancellation of taxes - Erroneous, uncollectible, or illegal taxes - Incentive to rehabilitate property - Exeter - equitable cancellation in the town.

§ 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 in the assessment of a tax, and the tax assessors have certified to the fact, in writing, to the body authorized by the provisions of this section to cancel taxes, setting forth the nature of the mistake, the valuation of the property, the amount of the tax assessed, and the name of the person to whom the property was taxed.(2) When a person dies leaving no estate, or removes from the state and owns no property or interest in property within the state, and the tax collector or person acting in the capacity of tax collector certifies, in writing, to the body authorized by the provisions of this section to cancel taxes, as to the facts in the case.(3) When the council is advised by the city or town solicitor, or the person acting in the capacity of the solicitor, by written opinion that a tax is illegal, and the tax administrator concurs in the opinion.(4) When the council is acting pursuant to §§ 45-44-1 — 45-44-13 or a properly enacted city or town ordinance intended to encourage the renovation, rehabilitation, or construction of tax delinquent properties.(5) Exeter. The town council of the town of Exeter may cancel or forgive, in whole or in part, taxes assessed in the town of Exeter prior to January 1, 1994, when the taxpayer, under oath, proves to the satisfaction of the Exeter town council:(i) That the subject tax was paid or that the nonpayment of the tax was the direct result of the material error, neglect or omission of the Exeter tax collector;(ii) That the taxpayer relied in good faith to his or her detriment upon the error, neglect or omission; and(iii) That a gross inequity would arise if the tax, penalty and any interest accrued on the tax or penalty, were to be charged or collected accordingly.History of Section.G.L. 1923, ch. 62, § 40; P.L. 1931, ch. 1711, § 1; P.L. 1935, ch. 2259, § 3; G.L. 1938, ch. 32, §§ 41, 58; impl. am. P.L. 1939, ch. 660, § 70; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-14; P.L. 1978, ch. 132, § 1; P.L. 1997, ch. 242, § 1; P.L. 1997, ch. 355, § 1.
RI Gen L § 44-7-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-15 - Certificate of cancellation - Attachment to tax list.

§ 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 acting in the capacity of tax collector shall, upon receipt of the certification, immediately attach the certification to the tax list, whereupon it shall become a part of the list, and shall strike the cancelled tax from the list or correct the amount in the list, as the case may be. The liability of the collector of taxes or person acting in the capacity of collector of taxes and the surety on his or her bond shall be measured and determined by the tax list as amended by cancellations made under the provisions of this chapter, in the same manner and to the same extent as if it were the original list.History of Section.G.L. 1923, ch. 62, § 41; P.L. 1931, ch. 1711, § 1; G.L. 1938, ch. 32, §§ 42, 59; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-15.
RI Gen L § 44-7-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-16 - Action by city or town treasurer against delinquent collector.

§ 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, § 31; G.L. 1909, ch. 60, § 33; G.L. 1923, ch. 62, § 33; G.L. 1938, ch. 32, §§ 34, 60; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-16.
RI Gen L § 44-7-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-17 - Execution against delinquent collectors.

§ 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 the collector within his or her precinct, and shall immediately advertise the estate to be sold within twenty (20) days after this at public auction; and he or she shall cause enough of the estate to be sold to pay the amount of the execution, and all incidental costs and expenses; and the sale may be adjourned from time to time.History of Section.G.L. 1896, ch. 48, § 32; G.L. 1909, ch. 60, § 34; G.L. 1923, ch. 62, § 34; G.L. 1938, ch. 32, §§ 35, 61; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-17.
RI Gen L § 44-7-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-18 - Execution against sureties of delinquent collector.

§ 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 unpaid, and costs and expenses, which shall be levied upon their estates, and proceeded with in the manner as directed by this chapter concerning collectors.History of Section.G.L. 1896, ch. 48, § 33; G.L. 1909, ch. 60, § 35; G.L. 1923, ch. 62, § 35; G.L. 1938, ch. 32, §§ 36, 62; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-18.
RI Gen L § 44-7-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-19 - Action by co-tenant for contribution to tax.

§ 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 Section.G.L. 1938, ch. 32, § 63; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-19.
RI Gen L § 44-7-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-20 - Actions for refund of taxes.

§ 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, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable, and no sale, contract, or levy shall be avoided solely by reason of the error or irregularity.History of Section.G.L. 1938, ch. 32, § 64; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-20.
RI Gen L § 44-7-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-21 - Severability.

§ 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 persons, tax districts, or circumstances shall be adjudged unconstitutional or invalid, the judgment shall not affect, impair, or invalidate the remaining provisions of these chapters, or their applicability to other persons, tax districts, or circumstances, but shall be confined in its operation to the specific provisions held unconstitutional and invalid and to the persons, tax districts, and circumstances affected by that invalidity.History of Section.G.L. 1938, ch. 32, § 65; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-21.
RI Gen L § 44-7-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-22 - Remedy not exclusive.

§ 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.
RI Gen L § 44-7-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-23 - Exemption on uninhabited buildings.

§ 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 an agency of these, and the state or local government or an agency of these participating in the eminent domain proceedings certifies that fact in writing to the city or town council.History of Section.P.L. 1968, ch. 283, § 1.
RI Gen L § 44-7-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-24 - Legislatively created bodies - Collection of taxes, assessments, and other charges.

§ 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 of taxes, fees, assessments, rates, charges, or any other liability. Any legislatively created body shall be open for the collection of taxes, fees, assessments, rates, and charges during reasonable business hours. Failure of any legislatively created body to accept from any person cash-in-hand in payment of those liabilities set forth in this section shall discharge that person from the duty to pay that liability.History of Section.P.L. 1983, ch. 48, § 1.
RI Gen L § 44-7-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-25 - Sale of rights to uncollected taxes that are due and payable.

§ 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 the city or town's fiscal year and are uncollected at the time of the sale. Any agreement executed under this section shall be filed with the city or town clerk, but does not need to be filed or recorded under the Uniform Commercial Code, title 6A. The collector shall act as the sole collecting agent for the bank or financial institution and shall exercise the rights under chapters 7 — 9 of this title as to collection, enforcement of liens, and sale for nonpayment with respect to those taxes.History of Section.P.L. 1983, ch. 329, § 1; P.L. 1984, ch. 329, § 1; P.L. 1986, ch. 198, § 54.
RI Gen L § 44-7-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-27 - Newport - Cancellation of real property taxes in the city.

§ 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 Pier, tax assessor's plat 16, lot 244, for any period of time after April 1, 1985, at which time ownership of the real property was transferred to the state of Rhode Island and the Rhode Island economic development corporation for the purpose of constructing berthing facilities for commercial fishing vessels.(2) Real property located at Washington Street, tax assessor's plat 16, lots 113, 111.4 and 223, for any period of time after August 1, 1986, at which time ownership of the real property was transferred to the state of Rhode Island for the purpose of constructing a transportation and visitors' center for the Newport Gateway project.History of Section.P.L. 1986, ch. 516, § 1; P.L. 1987, ch. 45, § 1; P.L. 1987, ch. 259, § 1.
RI Gen L § 44-7-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-7 - Collection of Taxes Generally|Section 44-7-28 - Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town.

§ 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 the date of assessment of the taxes, as defined in § 44-5-1.(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of attachment or otherwise.History of Section.P.L. 2013, ch. 328, § 2; P.L. 2013, ch. 388, § 2; P.L. 2014, ch. 494, § 1; P.L. 2014, ch. 527, § 1; P.L. 2018, ch. 336, § 1; P.L. 2018, ch. 338, § 1.
RI Gen L § 44-8-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-1 - Property subject to distraint.

§ 44-8-1. Property subject to distraint.The collector may distrain personal property, except that which is exempt from attachment or distress by the laws of this state or of the United States, and may sell the property in the manner directed by this chapter.History of Section.G.L. 1896, ch. 48, §§ 17, 18; G.L. 1909, ch. 60, §§ 19, 20; G.L. 1923, ch. 62, §§ 19, 20; G.L. 1938, ch. 32, §§ 9, 18, 19; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-1.
RI Gen L § 44-8-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-2 - Notice of sale of personal property distrained.

§ 44-8-2. Notice of sale of personal property distrained.In all cases where personal property shall be levied on by any collector, the collector shall cause notice of the levy, and of the time and place of sale, to be left at the last and usual place of abode of the owner, or personally to be given to the owner, at least five (5) days previous to the appointed time of sale, if the owner has a last and usual place of abode in the state or if personal notice can be given to the owner. The collector shall also in all cases advertise the sale once a week for three (3) successive weeks in a newspaper, if there is one published in the town, if not, in the county, and shall also post up notices in three (3) public places in the city or town, at least twenty (20) days previous to the appointed time of sale.History of Section.G.L. 1896, ch. 48, §§ 19, 20; G.L. 1909, ch. 60, §§ 21, 22; G.L. 1923, ch. 62, §§ 21, 22; G.L. 1938, ch. 32, §§ 10, 20, 21; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-2.