There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-5 - Levy and Assessment of Local Taxes
§ 44-5-17 - Assessment of property covered by account.
SECTION 44-5-17
§ 44-5-17 Assessment of property covered by account. – If any person brings in an account as provided in § 44-5-15, the assessors shall nevertheless assess the person's ratable estate at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12.
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