TITLE 44
Taxation

CHAPTER 44-5
Levy and Assessment of Local Taxes

SECTION 44-5-22


§ 44-5-22 Certification of tax roll.

The tax levy shall be applied to the assessment roll and the resulting tax roll certified by the assessors to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance, not later than the next succeeding August 15. In the case of a fire district, the tax levy shall be applied to the assessment roll and the resulting tax roll certified by such fire district's tax assessor, treasurer, or other appropriate fire district official to the town clerk, town treasurer, tax assessor or tax collector, as the case may be, and to the department of revenue, division of municipal finance, not later than thirty (30) business days prior to its annual meeting.

History of Section.
(G.L. 1938, ch. 31, § 61/2; P.L. 1949, ch. 2330, § 6; G.L. 1956, § 44-5-22; P.L. 1966, ch. 245, § 6; P.L. 1967, ch. 191, § 3; P.L. 2007, ch. 252, § 3; P.L. 2007, ch. 292, § 3; P.L. 2011, ch. 151, art. 12, § 16; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4.)