(a) Every person bringing in any account shall make oath before some notary public or
other person authorized to administer oaths in the place where the oath is administered
that the account by that person exhibited contains, to the best of their knowledge
and belief, a true and full account and valuation of all the tangible personal property
owned or possessed by them; and whoever neglects or refuses to bring in the account,
if overtaxed, shall have no remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and 44-9-19 — 44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make
the required oath to their account within the time prescribed by law, the taxpayer
may, in writing, appoint an agent to make oath to their account within the time prescribed
by the assessors, and the agent shall at the time of making the oath append their
written appointment to the account, and for all purposes in connection with the account
the taxpayer is deemed to have personally made the oath.
(b) No taxpayer shall be denied a right of review by means of the procedure described
in this chapter of any assessment on their tangible personal property by reason of
any claimed inadequacies, inaccuracies, or omissions in their listing of tangible
personal property.
(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from any town or city during
a calendar year shall be assessed as though the property was situated in the city
or town for the entire calendar year unless the taxpayer has filed an account as provided
in this section specifying the date on which the property was introduced or removed.
(d) Each city or town having a year of taxable ownership that measures length of ownership
over the calendar year beginning immediately after the date of assessment shall adjust
its year of taxable ownership so that it has a year of taxable ownership that measures
length of ownership over the calendar year ending on the date of assessment.
Notes of Decisions
Laurence F. Whittemore, III v. Westerly Tax Assessor, 139 A.3d 530 (R.I. 2016).
· cites it 8× “We do not disagree with the trial justice’s rationale that “the prerequisites to appeal a tax assessment reveal[] a complicated, cumbersome procedure with many pitfalls for unwary taxpayers.”
Granoff Realty II Ltd. P'ship v. Rossi, 833 A.2d 354 (R.I. 2003).
· cites it 14× “1 Eventually, the city moved for summary judgment, alleging that Granoffs account in this matter was inadequate because it had failed to sign or notarize the account, as required by § 44-5-16. Granoff opposed the motion, arguing that although it had not signed or notarized the…”
Van Alen v. Stein, 376 A.2d 1383 (R.I. 1977).
· cites it 11× “The account was not signed under oath by petitioners, nor was it accompanied by a written appointment *353 authorizing an agent to make such an account, as contemplated by §44-5-16. 4 At trial petitioners testified that Van Alen chose only items of sentimental value from his…”
Ewing v. Frank, 234 A.2d 840 (R.I. 1967).
· cites it 6× “Section 44-5-16 then provided that whoever neglected or refused to bring in such an account would have no standing to seek judicial relief from alleged overassessment.”
Pawtucket Power Assocs. Ltd. v. City of Pawtucket, 622 A.2d 452 (R.I. 1993).
· cites it 2× “On March 14, 1991, PPA filed an account of its tangible property located within the City as of December 31, 1990 pursuant to R.I. Gen. Laws § 44-5-16 (the ‘Account’).”
Weybosset Hill Investments, LLC v. Rossi, 857 A.2d 231 (R.I. 2004).
· cites it 2× “§ 44-5-15 and § 44-5-16 in that Plaintiff has failed to submit a true and exact account under oath within the statutory time period and/or the defense *236 of R.”
Wickes Asset Mgmt., Inc. v. Dupuis, 679 A.2d 314 (R.I. 1996).
· cites it 2× “” Section 44-5-16 further addresses the account-filing requirement and provides in relevant part as follows: “Oath to account brought in — Remedies after failure to bring in account.”
Rock Ridge Ltd. v. Assessor of Taxes of Woonsocket, 667 A.2d 778 (R.I. 1995).
· cites it 2× “Section 44-5-16(a) provides that “whoever neglects or refuses to bring in the account, if overtaxed, shall have no remedy therefore [save that afforded by § 44-5-26].”
CIC-Newport Assocs. v. Stein, 403 A.2d 658 (R.I. 1979).
“2 The Legislature recognized the import of Bishop when it amended §44-5-16 in 1932, thereby permitting a person who is ill or absent from the state to appoint an *850 agent to make the requisite oath that the submitted account is true and complete.”
Ewing v. Tax Assessors of Town of Jamestown, 176 A.2d 69 (R.I. 1961).
· cites it 2× “Section 44-5-16 requires every person filing such account to make oath that the account filed contains, to the best of his knowledge and belief, a true and full account and valuation of all the ratable estate owned or possessed by him.”
— R.I. Gen. Laws § 44-5-16(a) — 4 cases
Laurence F. Whittemore, III v. Westerly Tax Assessor, 139 A.3d 530 (R.I. 2016).
“We do not disagree with the trial justice’s rationale that “the prerequisites to appeal a tax assessment reveal[] a complicated, cumbersome procedure with many pitfalls for unwary taxpayers.”
Granoff Realty II Ltd. P'ship v. Rossi, 833 A.2d 354 (R.I. 2003).
“1 Eventually, the city moved for summary judgment, alleging that Granoffs account in this matter was inadequate because it had failed to sign or notarize the account, as required by § 44-5-16. Granoff opposed the motion, arguing that although it had not signed or notarized the…”
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