Rhode Island § 44-9-2 § 44-9-2. Taxes for which particular property liable.

Rhode Island Statutes

§ 44-9-2 — § 44-9-2. Taxes for which particular property liable.

Rhode Island § 44-9-2

Title 44Taxation

Ch. 44-9Tax Sales

This text of Rhode Island § 44-9-2 (§ 44-9-2. Taxes for which particular property liable.) 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 § 44-9-2 (2026).

Text

§ 44-9-2. Taxes for which particular property liable.
If any person is taxed for several parcels of real estate, each of the parcels shall
            be liable for the payment of the tax assessed against it, even though the parcel may
            have been alienated, but no parcel shall be liable for any tax assessed against any
            other parcel. If any person is taxed for real estate and for personal estate in the
            same tax, the whole of the person's tax may be collected either out of the real or
            personal estate. If any person is taxed for several parcels of real estate and for
            personal estate in the same tax, the tax on personal estate may be collected out of
            the

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§ 44-9-2. Taxes for which particular property liable.

If any person is taxed for several parcels of real estate, each of the parcels shall be liable for the payment of the tax assessed against it, even though the parcel may have been alienated, but no parcel shall be liable for any tax assessed against any other parcel. If any person is taxed for real estate and for personal estate in the same tax, the whole of the person's tax may be collected either out of the real or personal estate. If any person is taxed for several parcels of real estate and for personal estate in the same tax, the tax on personal estate may be collected out of the real estate, and each of the parcels shall be liable for the payment of the tax assessed against it, together with the portion of the tax on the personal estate as the assessed value of the parcel bears to the aggregate assessed values of all parcels.

Legislative History

G.L. 1896, ch. 48, § 7; P.L. 1898, ch. 586, § 1; G.L. 1909, ch. 60, § 9; G.L. 1923, ch. 62, § 9; G.L. 1938, ch. 32, §§ 9, 23; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-2.