(a) Before assessing any valuations of tangible personal property, the assessors of all
the cities and towns shall cause printed notices of the requirement to file an account
required by subsection (b) to be posted in four (4) public places in their respective
city or town, for three (3) weeks in the month of December immediately preceding the
tax year, and shall advertise in a newspaper with a statewide circulation jointly,
at least once a week for the same space of time. The cost of said advertisement shall
be shared equally among all of the cities and towns.
(b) The notices shall require that every person and body corporate liable to taxation
of tangible personal property shall be required to bring in to the assessors at the
time they may prescribe a true and exact account of all the tangible personal property
owned or possessed by that person or body, describing and specifying the value of
tangible personal property as of December 31 immediately preceding the tax year, together
with the additional information that may be prescribed by the assessors relative to
the tangible personal property as may be contained in any corporation or inheritance
tax return filed with the state by the person within the year preceding the date of
assessment next prior to the bringing in of the account.
(c) Said accounts must be filed with the assessor’s office in the city or town where the
property is located between January 2 and January 31 of each year, during regular
business hours (excluding weekends and holidays).
(d) If any person or body corporate liable to taxation files with the assessors, on or
before January 31 next following the date of assessment, a written notice of that
person’s or that body’s intention to bring in an account, the person or body corporate
may bring in to the assessors the account at any time before March 15 next following
the date of assessment.
(e) The notice of intention to bring in an account is deemed to have been filed with the
assessors if the notice is sent to them by registered or certified mail, postage prepaid,
postmarked before 12:00 A.M. midnight of the last day on which the notice may be filed.
The account is deemed to be brought in to the assessors if the account is sent to
them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M.
midnight of the last day on which accounts may be brought in pursuant to the provisions
of this section.
(f) In case any person or body corporate fails to file any intention, that person or that
body is deemed to have waived that person’s or that body’s right to file the account.
(g) All matters contained within the account filing are available for review only by assessment
related personnel.
Notes of Decisions
Laurence F. Whittemore, III v. Westerly Tax Assessor, 139 A.3d 530 (R.I. 2016).
· cites it 14× “Each year, plaintiffs filed an “Annual Return,” but after the March 15 yearly deadline, set forth in G.L. 1956 § 44-5-15. The board denied each appeal, and the Whittemores filed separate petitions in the Superior Court to reduce the tax assessment for each of the three years at…”
Wickes Asset Mgmt., Inc. v. Dupuis, 679 A.2d 314 (R.I. 1996).
· cites it 16× “In the first part of a bifurcated trial, the parties addressed the issue of compliance with the statutory requirements of G.L.1956 § 44-5-15 and other threshold issues.”
Sayles Finishing Plants, Inc. v. Toomey, 188 A.2d 91 (R.I. 1963).
· cites it 40× “1956, § 44-5-26, and is based on the petitioner's allegation that it has duly filed an account of its ratable estate with the assessor in compliance with the requirements of §§ 44-5-15 and 44-5-16. The case was heard before a justice of the superior court, without the…”
Harvard Pilgrim Health Care of New England, Inc. v. Rossi, 847 A.2d 286 (R.I. 2004).
· cites it 6× “Jurisdiction of the Superior Court On appeal, the city argues first that the annual account Harvard Pilgrim filed on January 31, 2000, was insufficient under §§ 44-5-15 and 44-5-16 to vest the Superior Court with jurisdiction.”
Weybosset Hill Investments, LLC v. Rossi, 857 A.2d 231 (R.I. 2004).
· cites it 4× “First, it asserts that the trial justice erroneously denied its motion to amend its answer to add the affirmative defense that Weybosset Hill had failed to perfect its appeal because it did not file “a true and exact account under oath” as required by G.L.1956 §§ 44-5-15 and…”
Granoff Realty II Ltd. P'ship v. Rossi, 833 A.2d 354 (R.I. 2003).
· cites it 5× “Sections 44-5-15 and 44-5-16. Because Granoff failed to satisfy the statutory requirements, the Superior Court could not afford it relief under § 44-5-16.”
CIC-Newport Assocs. v. Stein, 403 A.2d 658 (R.I. 1979).
· cites it 5× “The trial justice held that because of the express provision of §44-5-26, the plaintiff s failure to file the account mandated in §44-5-15 precluded it from challenging the assessment as excessive.”
Pawtucket Power Assocs. Ltd. v. City of Pawtucket, 622 A.2d 452 (R.I. 1993).
· cites it 2× “On January 21, 1991, PPA filed a notice of intention to bring in a property tax account to the City pursuant to R.I. Gen. Laws § 44-5-15. “13. On March 14, 1991, PPA filed an account of its tangible property located within the City as of December 31, 1990 pursuant to R.”
Harvard Pilgrim Health Care of New England, Inc. v. Gelati, 865 A.2d 1028 (R.I. 2004).
· cites it 2× “Sections of the city’s form pertinent to Harvard Pilgrim’s accounts include: section two, tangible personal property; section three, computer equipment; section four, inventory/stock in trade/supplies; section five, tangible property leased or rented from others; and section…”
Ewing v. Tax Assessors of Town of Jamestown, 176 A.2d 69 (R.I. 1961).
· cites it 9× “1956, §44-5-26, and is based on the petitioner’s allegation that she has duly filed an account of her ratable estate with the assessors in compliance with the requirements of §44-5-15. The case was heard before a justice of the superior court sitting with a jury and resulted in…”
Van Alen v. Stein, 376 A.2d 1383 (R.I. 1977).
· cites it 4× “The petitioners also contend that denial of relief for failure to file accounts is a denial of procedural due process and that the trial justice erred in finding that the account filed was inadequate under §§44-5-15 and 44-5-16.”
Chase v. Bouchard, 671 A.2d 794 (R.I. 1996).
· cites it 2× “1956 (1988 Reenactment) § 44-5-15, as amended by P.L.1989, ch. 4, § 1.”
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