Rhode Island § 44-5-20 - Levy and Assessment of Local Taxes
Full text of Rhode Island Rhode Island General Laws § 44-5-20 — Levy and Assessment of Local Taxes, with citation guidance and answers to common questions.
§ 44-5-20. Levy and Assessment of Local Taxes
R.I. Gen. Laws § 44-5-20
§ 44-5-20. List of ratable property.
The assessors shall make a list containing the true, full, and fair cash value or a uniform percentage of its value as defined in §§ 44-5-12 and 44-5-38, as appropriate, of the ratable estate in the city or town, placing the real estate, tangible personal property except manufacturers’ machinery and equipment, and manufacturers’ machinery and equipment in separate columns, distinguishing real estate which is assessed specially as farm, forest, or open space land in accordance with the provision in § 44-5-12, and also distinguishing those who give in an account and those who do not and shall apportion the tax in accordance with the provisions of this chapter.
History of Section.
G.L. 1896, ch. 46, § 8; G.L. 1909, ch. 58, § 8; P.L. 1912, ch. 769, § 43; G.L. 1923,
ch. 60, § 8; G.L. 1938, ch. 31, § 8; G.L. 1956, § 44-5-20; P.L. 1960, ch. 52, § 31
(unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 115, § 3; P.L. 1966, ch. 245,
§ 5; P.L. 1967, ch. 191, § 4; P.L. 1968, ch. 288, § 3; P.L. 1969, ch. 197, art. 7,
§ 14.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-5-20
What does Rhode Island General Laws § 44-5-20 cover?
Section 44-5-20 ("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 § 44-5-20?
A common citation format is "Rhode Island General Laws § 44-5-20" (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 § 44-5-20 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.