Rhode Island § 44-5-13 - Levy and Assessment of Local Taxes
Full text of Rhode Island Rhode Island General Laws § 44-5-13 — Levy and Assessment of Local Taxes, with citation guidance and answers to common questions.
§ 44-5-13. Levy and Assessment of Local Taxes
R.I. Gen. Laws § 44-5-13
§ 44-5-13. Assessment and apportionment according to law — Date of assessment.
The assessors shall assess all valuation and apportion any tax levy on the inhabitants of the city or town and the ratable property in the city or town according to law, and the assessed valuation of the ratable property shall be made as of the date of assessment provided in § 44-5-1 and shall be in accordance with the provisions of § 44-5-12; except that personal property consisting of stocks in trade and materials used in manufacture, which include raw materials, fuel, goods in process of manufacture, and completed products, except those which are specifically exempt by statute, are estimated at the average of the personalty kept on hand or located in the taxing district during the twelve (12) months ending with the date of assessment, or the average of any portion of the twelve (12) months when the business has not been carried on or located in the taxing district for a year.
History of Section.
G.L. 1896, ch. 46, § 4; G.L. 1909, ch. 58, § 4; P.L. 1919, ch. 1735, § 2; G.L. 1923,
ch. 60, § 4; G.L. 1938, ch. 31, § 4; P.L. 1949, ch. 2330, § 4; G.L. 1956, § 44-5-13;
P.L. 1969, ch. 177, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021,
ch. 122, § 1, effective July 2, 2021.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-5-13
What does Rhode Island General Laws § 44-5-13 cover?
Section 44-5-13 ("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 § 44-5-13?
A common citation format is "Rhode Island General Laws § 44-5-13" (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 § 44-5-13 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.