Rhode Island § 44-4-4 - Situs and Ownership of Taxable Property
Full text of Rhode Island Rhode Island General Laws § 44-4-4 — Situs and Ownership of Taxable Property, with citation guidance and answers to common questions.
§ 44-4-4. Situs and Ownership of Taxable Property
R.I. Gen. Laws § 44-4-4
§ 44-4-4. Assessment of real estate taxes against owner.
Taxes on real estate are assessed to the owners, including purchasers at tax sales of fractional interests, and separate tracts or parcels, and their fractioned interests, if any, shall be separately described and valued so far as practicable; provided, that no misdescription, defect in description, or mistake in valuation, so long as the estate assessed can be identified, shall be taken advantage of by any taxpayer in order to avoid the payment of a tax assessed against the taxpayer, unless he or she has brought to the assessors a true and exact account of all his or her ratable estate, describing and specifying the value of every parcel of his or her real and personal estate, at the time that they may prescribe for the assessing of the tax. Nothing contained in this section shall be construed to deprive a taxpayer of the remedies provided in §§ 44-5-26 — 44-5-31.
History of Section.
G.L. 1896, ch. 45, § 4; P.L. 1901, ch. 920, § 1; G.L. 1909, ch. 57, § 4; P.L. 1909,
ch. 461, § 1; G.L. 1923, ch. 59, § 4; P.L. 1932, ch. 1945, § 1; G.L. 1938, ch. 30,
§ 4; G.L. 1956, § 44-4-4; P.L. 1987, ch. 225, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-4-4
What does Rhode Island General Laws § 44-4-4 cover?
Section 44-4-4 ("Situs and Ownership of Taxable Property") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-4-4?
A common citation format is "Rhode Island General Laws § 44-4-4" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-4-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.