§ 44-7-1 Definitions
§ 44-7-2 Duty of collector to collect and pay over
§ 44-7-3 Collector’s records
§ 44-7-4 Continuance in force of collection warrants
§ 44-7-5 Removal of collector from office – New collection warrant
§ 44-7-6 City or town treasurer as collector
§ 44-7-7 Notice by collector to taxpayer of amount of tax
§ 44-7-7.1 Taxpayer information
§ 44-7-7.2 Portsmouth – Tax bill contents
§ 44-7-8 Permissive excise tax collection agreement
§ 44-7-9 Delegated authority
§ 44-7-10 Priority of city or town taxes in insolvency
§ 44-7-10.1 Exeter – Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town
§ 44-7-10.2 Glocester – Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town
§ 44-7-10.3 Barrington – Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town
§ 44-7-11 Collectors to furnish statements of liens
§ 44-7-12 Action for recovery of tax
§ 44-7-13 Judgment for collector – Execution and levy
§ 44-7-14 Cancellation of taxes – Erroneous, uncollectible, or illegal taxes – Incentive to rehabilitate property – Exeter – equitable cancellation in the town
§ 44-7-15 Certificate of cancellation – Attachment to tax list
§ 44-7-16 Action by city or town treasurer against delinquent collector
§ 44-7-17 Execution against delinquent collectors
§ 44-7-18 Execution against sureties of delinquent collector
§ 44-7-19 Action by co-tenant for contribution to tax
§ 44-7-20 Actions for refund of taxes
§ 44-7-21 Severability
§ 44-7-22 Remedy not exclusive
§ 44-7-23 Exemption on uninhabited buildings
§ 44-7-24 Legislatively created bodies – Collection of taxes, assessments, and other charges
§ 44-7-25 Sale of rights to uncollected taxes that are due and payable
§ 44-7-26 Jeopardy collections of taxes
§ 44-7-27 Newport – Cancellation of real property taxes in the city
§ 44-7-28 Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town
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Terms Used In Rhode Island General Laws > Chapter 44-7 - Collection of Taxes Generally

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • town council: include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8