Rhode Island § 44-5-13 § 44-5-13. Assessment and apportionment according to law — Date of assessment.

Rhode Island Statutes

§ 44-5-13 — § 44-5-13. Assessment and apportionment according to law — Date of assessment.

Rhode Island § 44-5-13

Title 44Taxation

Ch. 44-5Levy and Assessment of Local Taxes

This text of Rhode Island § 44-5-13 (§ 44-5-13. Assessment and apportionment according to law — Date of assessment.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-5-13 (2026).

Text

§ 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, ar

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§ 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.

Legislative History

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.