Rhode Island § 44-5-16 - Levy and Assessment of Local Taxes

§ 44-5-16. Oath to account brought in — Remedies after failure to bring in account — Effect on proration.

(a) Every person bringing in any account shall make oath before some notary public or other person authorized to administer oaths in the place where the oath is administered that the account by that person exhibited contains, to the best of their knowledge and belief, a true and full account and valuation of all the tangible personal property owned or possessed by them; and whoever neglects or refuses to bring in the account, if overtaxed, shall have no remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and 44-9-19 — 44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make the required oath to their account within the time prescribed by law, the taxpayer may, in writing, appoint an agent to make oath to their account within the time prescribed by the assessors, and the agent shall at the time of making the oath append their written appointment to the account, and for all purposes in connection with the account the taxpayer is deemed to have personally made the oath.

(b) No taxpayer shall be denied a right of review by means of the procedure described in this chapter of any assessment on their tangible personal property by reason of any claimed inadequacies, inaccuracies, or omissions in their listing of tangible personal property.

(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from any town or city during a calendar year shall be assessed as though the property was situated in the city or town for the entire calendar year unless the taxpayer has filed an account as provided in this section specifying the date on which the property was introduced or removed.

(d) Each city or town having a year of taxable ownership that measures length of ownership over the calendar year beginning immediately after the date of assessment shall adjust its year of taxable ownership so that it has a year of taxable ownership that measures length of ownership over the calendar year ending on the date of assessment.