§ 44-5-23. Assessment of back taxes on real estate.
If any real estate liable to taxation in any city or town has been omitted in the assessment of any year or years and has thereby escaped taxation, or if any tax has been erroneously or illegally assessed upon any real estate liable to taxation in any city or town in any year or years, and because of the erroneous or illegal assessment the tax cannot be collected, or if paid has been recovered, the assessor of taxes of the city or town in the next annual assessment of taxes after the omission or erroneous or illegal assessment is known to him or her shall assess or reassess, as the case may be, a tax or taxes against the person or persons who were the owner or owners of the real estate in the year or years, to the same amount to which the real estate ought to have been assessed in the year or years. The assessment is in addition to any assessment of taxes against the person or persons for the then current year, and shall be placed on a special tax roll and annexed to the general tax roll for the current year; provided, that the assessment or reassessment is made within six (6) years of the date of the assessment from which the real estate was omitted or in which it was erroneously or illegally assessed. In case the real estate was held in trust at the time of the omission or erroneous or illegal assessment and the title to the real estate has passed from the trustee or trustees who held the real estate in trust, then the tax or taxes shall be assessed against the person or persons who were the equitable owner or owners of the real estate at the time of the omission or erroneous or illegal assessment.
History of Section.P.L. 1911, ch. 732, § 1; G.L. 1923, ch. 60, § 25; G.L. 1938, ch. 31, § 24; G.L. 1956, § 44-5-23.
Structure Rhode Island General Laws
Chapter 44-5 - Levy and Assessment of Local Taxes
Section 44-5-1. - Powers of city or town electors to levy — Date of assessment of valuations.
Section 44-5-2. - Maximum levy.
Section 44-5-2.1. - Jamestown — Maximum levy.
Section 44-5-2.2. - West Warwick — Maximum levy.
Section 44-5-2.3. - Scituate — Maximum levy.
Section 44-5-3. - Ratable property of a city or town — Definitions.
Section 44-5-4. - Purpose of tax levied by city or town electors.
Section 44-5-5. - Determination of date on which taxes due — Penalties on delinquencies.
Section 44-5-7. - Provision for municipal installment payments.
Section 44-5-8. - Form of option for quarterly payment.
Section 44-5-8.1. - Waiver of interest on overdue quarterly tax payments.
Section 44-5-8.2. - Johnston — Tax amnesty period.
Section 44-5-8.3. - Coventry — Tax amnesty period.
Section 44-5-8.4. - Woonsocket — Tax amnesty periods.
Section 44-5-8.5. - Woonsocket — Tax amnesty periods.
Section 44-5-9. - Deductions and penalties to insure prompt payment.
Section 44-5-10. - Interest forgiven during wartime military service.
Section 44-5-10.1. - Tax payment relief during periods of governmental cessation of operations.
Section 44-5-11.1. - Certification of businesses and employees engaged in revaluing property.
Section 44-5-11.2. - Purpose of training and certification provisions.
Section 44-5-11.3. - Annual training institute for tax assessors.
Section 44-5-11.4. - Technology grants for property tax administration.
Section 44-5-11.5. - Legislative findings — Revaluation cycle.
Section 44-5-11.6. - Assessment of valuations — Apportionment of levies.
Section 44-5-11.7. - Permanent legislative oversight commission.
Section 44-5-11.8. - Tax classification.
Section 44-5-11.9. - West Warwick — Residential real estate classification.
Section 44-5-11.10. - Real estate tax classification — East Providence.
Section 44-5-11.11. - Residential real estate classification — West Greenwich.
Section 44-5-11.12. - Residential real estate classification — Glocester.
Section 44-5-11.13. - Homestead exemption in the town of Glocester.
Section 44-5-11.14. - Commercial/residential real estate classification — Narragansett.
Section 44-5-11.15. - Authority to extend homestead exemption.
Section 44-5-11.16. - Tax classification — Cumberland.
Section 44-5-11.17. - Division of municipal finance classification exemption authority.
Section 44-5-12. - Assessment at full and fair cash value.
Section 44-5-12.1. - Assessment of tangible personal property.
Section 44-5-12.2. - Tangible personal property exemption — Tax rate cap.
Section 44-5-13. - Assessment and apportionment according to law — Date of assessment.
Section 44-5-13.1. - Duties of assessors with respect to forms.
Section 44-5-13.2. - South Kingstown — Assessment and taxation of new real estate construction.
Section 44-5-13.2.1. - West Warwick — Assessment and taxation of new real estate construction.
Section 44-5-13.2.2. - Barrington — Assessment and taxation of new real estate construction.
Section 44-5-13.2.3. - Warwick — Assessment and taxation of certain improvements to real estate.
Section 44-5-13.2.4. - Newport — Assessment and taxation of new real estate construction.
Section 44-5-13.2.5. - Pawtucket — Exemption for residential improvements and alterations.
Section 44-5-13.3. - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.4. - Richmond — Assessment and taxation of new real estate construction.
Section 44-5-13.6. - Coventry — Assessment and taxation of new real estate construction.
Section 44-5-13.8. - Newport — Assessment and taxation of new real estate construction.
Section 44-5-13.10. - Hopkinton — Assessment and taxation of new real estate construction.
Section 44-5-13.11. - Qualifying low-income housing — Assessment and taxation.
Section 44-5-13.12. - North Kingstown — Assessment and taxation of new real estate construction.
Section 44-5-13.13. - Portsmouth — Assessment and taxation of new real estate construction.
Section 44-5-13.15. - East Greenwich — Assessment and taxation of new real estate construction.
Section 44-5-13.16. - Cumberland — Assessment and taxation of new real estate construction.
Section 44-5-13.17. - North Providence — Assessment and taxation of new real estate construction.
Section 44-5-13.18. - Smithfield — Assessment and taxation of real estate construction.
Section 44-5-13.19. - Westerly — Assessment and taxation of new real estate construction.
Section 44-5-13.20. - Burrillville — Assessment and taxation of new real estate construction.
Section 44-5-13.22. - Scituate — Assessment and taxation of new real estate construction.
Section 44-5-13.23. - North Smithfield — Assessment and taxation and new real estate construction.
Section 44-5-13.25. - Narragansett — Assessment and taxation of new real estate construction.
Section 44-5-13.28. - Middletown — Assessment and taxation of new real estate construction.
Section 44-5-13.32. - Johnston — Assessment and taxation of new real estate construction.
Section 44-5-13.33. - Bristol — Assessment and taxation of new real estate construction.
Section 44-5-13.35. - Lincoln — Assessment and taxation of new real estate construction.
Section 44-5-13.36. - Warwick — Assessment and taxation of new real estate construction.
Section 44-5-13.38. - Assessment and taxation of new real estate construction in the town of Exeter.
Section 44-5-13.39. - West Greenwich — Assessment and taxation of new real estate construction.
Section 44-5-15. - Notice of assessors’ meetings — Notice by taxpayer of intent to bring in account.
Section 44-5-17. - Assessment of property covered by account.
Section 44-5-18, 44-5-19. - Repealed.
Section 44-5-20. - List of ratable property.
Section 44-5-20.01. - Central Falls — Property tax classification — Eligibility.
Section 44-5-20.02. - Central Falls — Property tax classification — List of ratable property.
Section 44-5-20.03. - Central Falls — Property tax classification — Duties of the assessor.
Section 44-5-20.05. - Westerly — Property tax classification.
Section 44-5-20.06. - Westerly — Property tax classification — List of ratable property.
Section 44-5-20.07. - Westerly — Property tax classification — Duties of assessor.
Section 44-5-20.08. - Westerly — Property tax classification — Tax levy determination.
Section 44-5-20.1. - Pawtucket — Property tax classification — Eligibility.
Section 44-5-20.2. - Pawtucket — Property tax classification — List of ratable property.
Section 44-5-20.3.1. - Property tax classification in Pawtucket — Tax levy determination.
Section 44-5-20.4. - Pawtucket — Property tax classification — Compliance with state law.
Section 44-5-20.5. - Pawtucket — Property tax classification — Procedures for adopting.
Section 44-5-20.6 - — 44-5-20.9. Repealed.
Section 44-5-20.10. - Johnston — Property tax classification authorized.
Section 44-5-20.11. - [Repealed.]
Section 44-5-20.12. - [Repealed.]
Section 44-5-20.13. - [Repealed.]
Section 44-5-20.14, 44-5-20.15. - Repealed.
Section 44-5-20.16. - Smithfield — Property tax classification and valuation.
Section 44-5-20.17. - Smithfield — Property tax classification — Tax levy determination.
Section 44-5-20.18. - North Smithfield — Property tax classification.
Section 44-5-20.19. - North Smithfield — Property tax classification — List of ratable property.
Section 44-5-20.20. - North Smithfield — Property tax classification — Duties of assessor.
Section 44-5-20.21. - North Smithfield — Property tax classification — Tax levy determination.
Section 44-5-20.22. - Cranston — Property tax classification.
Section 44-5-20.23. - Cranston — Property tax classification — List of ratable property.
Section 44-5-20.24. - Cranston — Property tax classification — Duties of assessor.
Section 44-5-20.25. - Cranston — Property tax classification — Tax levy determination.
Section 44-5-20.26. - East Providence — Property tax classification — List of ratable property.
Section 44-5-20.27. - East Providence — Property tax classification — Duties of assessor.
Section 44-5-20.28. - East Providence — Property tax classification — Tax levy determination.
Section 44-5-20.29. - Property tax classification — Lincoln — Tax levy determination.
Section 44-5-22. - Certification of tax roll.
Section 44-5-23. - Assessment of back taxes on real estate.
Section 44-5-24. - Notice and procedure for collection of back taxes.
Section 44-5-25. - Vessels engaged in foreign commerce — Taxation.
Section 44-5-25.1. - Houseboats — Taxation — Definitions.
Section 44-5-26. - Petition in superior court for relief from assessment.
Section 44-5-27. - Exclusiveness of remedy by petition.
Section 44-5-28. - Collection proceedings not stayed by petition.
Section 44-5-29. - Service and return of citation — Procedural rules — Jurisdiction of court.
Section 44-5-30. - Judgment on petition where taxpayer has filed account.
Section 44-5-31. - Judgment where taxpayer has not filed account.
Section 44-5-31.1. - Burrillville — Judgment.
Section 44-5-32. - Execution and filing of assessment.
Section 44-5-33. - Copy of assessment to treasurer.
Section 44-5-34. - Warrant for collection.
Section 44-5-35. - Providence — Collection procedure.
Section 44-5-36. - Pawtucket — Collection procedure.
Section 44-5-37. - Cranston — Collection procedure.
Section 44-5-38.1. - Repealed.
Section 44-5-39. - Land use change tax.
Section 44-5-39.1. - Recording required.
Section 44-5-40. - Procedures for collecting land use change tax.
Section 44-5-41. - Condemnation not to result in land use change tax.
Section 44-5-42. - Exemption of certain farm property.
Section 44-5-42.1. - Repealed.
Section 44-5-43. - Definitions.
Section 44-5-44. - Collection and publication of property tax data.
Section 44-5-45. - Severability of §§ 44-5-43 — 44-5-45.
Section 44-5-46. - Severability.
Section 44-5-48. - Municipal revaluation — Registration.
Section 44-5-49. - Municipal revaluation — Rules and regulations — Investigation.
Section 44-5-50. - Contract for revaluation — Certified copy.
Section 44-5-51. - Little Compton — Exemption of commercial fishers.
Section 44-5-52. - Burrillville — Property tax classification authorized.
Section 44-5-53. - Burrillville — Property tax classification — List of ratable property.
Section 44-5-54. - Burrillville — Property tax classification — Duties of the assessor.
Section 44-5-55.1. - Burrillville — Tax levy assessment stabilization.
Section 44-5-55.2. - [Repealed.]
Section 44-5-56. - North Providence — Property tax classification — Eligibility.
Section 44-5-57. - North Providence — Property tax classification — List of ratable property.
Section 44-5-58. - North Providence — Property tax classification — Duties of assessor.
Section 44-5-59. - North Providence — Property tax classification — Procedure for adopting.
Section 44-5-60. - North Providence — Homestead exemptions.
Section 44-5-60.1. - Johnston — Homestead exemptions.
Section 44-5-62. - Cranston — Homestead exemption.
Section 44-5-63. - Barrington — Property tax classifications — List of ratable property.
Section 44-5-64. - Barrington — Property tax classification — Tax levy determination.
Section 44-5-65. - East Greenwich — Homestead exemption.
Section 44-5-66. - Warwick — Property tax classification — Eligibility.
Section 44-5-67. - Property tax classification — Eligibility.
Section 44-5-67.1. - Warwick — Property tax classification — List of ratable property.
Section 44-5-67.2. - Warwick — Property tax classification — Duties of assessor.
Section 44-5-68. - Warren — Property tax classifications. — List of ratable property.
Section 44-5-68.1. - Warren — Property tax classification. — Tax levy determination.
Section 44-5-68.2. - Warren — Property tax classification. — Tax levy determination.
Section 44-5-70. - East Providence — Homestead exemption.
Section 44-5-72. - Jamestown — Assessment and taxation of new real estate construction.
Section 44-5-74. - Woonsocket — Property tax classification — Authorization.
Section 44-5-74.1. - Woonsocket — List of ratable property.
Section 44-5-74.2. - Woonsocket — Valuation of ratable property.
Section 44-5-74.3. - Woonsocket — Procedure for adopting tax rates.
Section 44-5-74.4. - Woonsocket — Supplemental tax.
Section 44-5-74.5. - Woonsocket — Exemption for elderly residents.
Section 44-5-75. - Woonsocket — Homestead exemption.
Section 44-5-76.1. - Newport — Property tax classification — List of ratable property.
Section 44-5-76.2. - Newport — Property tax classification.
Section 44-5-76.3. - Newport — Property tax classification — Procedure for adopting.
Section 44-5-77. - Providence — Cooperative housing corporation property exemption.
Section 44-5-77.1. - Providence — Cooperative housing corporation — Tax rates.
Section 44-5-78. - Newport — Homestead exemption.
Section 44-5-78.1. - Newport — Exemption for elderly and disabled residents.
Section 44-5-79. - Little Compton — Property tax classification.
Section 44-5-80. - Homestead exemption in the town of West Greenwich.
Section 44-5-81. - Pawtucket — Waiver of interest.
Section 44-5-82. - Cumberland homestead exemption.
Section 44-5-83. - Annual training institute for local tax collectors.
Section 44-5-84. - Town of East Greenwich — Exemption for elderly, disabled, and military service.
Section 44-5-85. - Narragansett homestead exemption.
Section 44-5-86. - The Neil J. Houston, Jr. Residential Re-entry Center.