Title 44Taxation

Title 44Taxation

Chapter 4Situs and Ownership of Taxable Property

R.I. Gen. Laws § 44-4-8

§ 44-4-8. Real estate tax assessed to person not the owner.

If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having the record title has notice of the assessment.

History of Section.G.L. 1896, ch. 45, § 8; G.L. 1909, ch. 57, § 8; G.L. 1923, ch. 59, § 8; G.L. 1938, ch. 30, § 8; G.L. 1956, § 44-4-8.