Rhode Island General Laws

R.I. Gen. Laws § 44-5-20 (2026)

List of ratable property

✓ current as of July 2026

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The assessors shall make a list containing the true, full, and fair cash value or a uniform percentage of its value as defined in §§ 44-5-12 and 44-5-38, as appropriate, of the ratable estate in the city or town, placing the real estate, tangible personal property except manufacturers’ machinery and equipment, and manufacturers’ machinery and equipment in separate columns, distinguishing real estate which is assessed specially as farm, forest, or open space land in accordance with the provision in § 44-5-12, and also distinguishing those who give in an account and those who do not and shall apportion the tax in accordance with the provisions of this chapter.

Notes of Decisions

Cited in 2 cases, 1958–1985 · leading case: Lowry v. Faraone, 500 A.2d 950 (R.I. 1985).

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Lowry v. Faraone, 500 A.2d 950 (R.I. 1985). · cites it 3× “The plaintiffs now argue that the separate listings violate the provisions of § 44-5-20 because, in their opinion, the statute mandates a listing of land and buildings in one column.”

Socony-vacuum Oil Co. v. French, 143 A.2d 318 (R.I. 1958). · cites it 3× “G.L. 1956, § 44-5-20. Consequently, in cases like this the experts always make such a valuation and then add it to the value of the land.”

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