Rhode Island § 44-5-8 - Levy and Assessment of Local Taxes
Full text of Rhode Island Rhode Island General Laws § 44-5-8 — Levy and Assessment of Local Taxes, with citation guidance and answers to common questions.
§ 44-5-8. Levy and Assessment of Local Taxes
R.I. Gen. Laws § 44-5-8
§ 44-5-8. Form of option for quarterly payment.
(a) The option to allow payment of taxes in installments shall be expressed in substantially the following form:
“The tax may be paid in ___________ installments, the first installment of ___________ percent on or before the ___________ day of _____________________ A.D. 20___________ : (proportions and dates to be specified.)”
“Each installment of taxes if paid on or before the last day of each installment period successively and in order is free from any interest charge.”
“If the first installment or any succeeding installment of taxes is not paid by the last date of the respective installment period or periods as they occur, then the whole tax or remaining unpaid balance of the tax, as the case may be, immediately becomes due and payable and carries until collected a penalty at the rate of ___________ percent (not less than six (6) nor more than eighteen (18) or, in the case of the city of Cranston, not more than twelve (12) per annum).”
(b) Notwithstanding the provisions of subsection (a), each municipality shall have the authority, in the case of failure of a taxpayer to pay the first installment or any succeeding installment by the last date of the respective installment period, to require immediate payment of only that late installment, and to impose an interest charge only on that late installment.
History of Section.
P.L. 1934, ch. 2101, § 1; P.L. 1936, ch. 2373, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956,
§ 44-5-8; P.L. 1970, ch. 257, § 1; P.L. 1972, ch. 5, § 1; P.L. 1980, ch. 137, § 1;
P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2; P.L. 1985, ch. 35, § 1; P.L. 1985,
ch. 36, § 1; P.L. 1985, ch. 208, § 1; P.L. 1995, ch. 280, § 1; P.L. 1997, ch. 239,
§ 1; P.L. 2000, ch. 26, § 1; P.L. 2000, ch. 44, § 1; P.L. 2000, ch. 89, § 1; P.L.
2010, ch. 266, § 1; P.L. 2010, ch. 295, § 1; P.L. 2011, ch. 334, § 1; P.L. 2011, ch.
394, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-5-8
What does Rhode Island General Laws § 44-5-8 cover?
Section 44-5-8 ("Levy and Assessment of Local Taxes") 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 § 44-5-8?
A common citation format is "Rhode Island General Laws § 44-5-8" (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 § 44-5-8 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.