Chapter 7
Collection of Taxes Generally

Index of Sections

§ 44-7-1. Definitions.

§ 44-7-2. Duty of collector to collect and pay over.

§ 44-7-3. Collector’s records.

§ 44-7-4. Continuance in force of collection warrants.

§ 44-7-5. Removal of collector from office — New collection warrant.

§ 44-7-6. City or town treasurer as collector.

§ 44-7-7. Notice by collector to taxpayer of amount of tax.

§ 44-7-7.1. Taxpayer information.

§ 44-7-7.2. Portsmouth — Tax bill contents.

§ 44-7-8. Permissive excise tax collection agreement.

§ 44-7-9. Delegated authority.

§ 44-7-10. Priority of city or town taxes in insolvency.

§ 44-7-10.1. Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town.

§ 44-7-10.2. Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town.

§ 44-7-10.3. Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.

§ 44-7-11. Collectors to furnish statements of liens.

§ 44-7-12. Action for recovery of tax.

§ 44-7-13. Judgment for collector — Execution and levy.

§ 44-7-14. Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town.

§ 44-7-15. Certificate of cancellation — Attachment to tax list.

§ 44-7-16. Action by city or town treasurer against delinquent collector.

§ 44-7-17. Execution against delinquent collectors.

§ 44-7-18. Execution against sureties of delinquent collector.

§ 44-7-19. Action by co-tenant for contribution to tax.

§ 44-7-20. Actions for refund of taxes.

§ 44-7-21. Severability.

§ 44-7-22. Remedy not exclusive.

§ 44-7-23. Exemption on uninhabited buildings.

§ 44-7-24. Legislatively created bodies — Collection of taxes, assessments, and other charges.

§ 44-7-25. Sale of rights to uncollected taxes that are due and payable.

§ 44-7-26. Jeopardy collections of taxes.

§ 44-7-27. Newport — Cancellation of real property taxes in the city.

§ 44-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town.