§ 44-5-15 - Notice of assessors' meetings – Notice by taxpayer of intent to bring in account.
SECTION 44-5-15
§ 44-5-15 Notice of assessors' meetings– Notice by taxpayer of intent to bring in account. – Before assessing any valuations, the assessors of all the cities and townsshall cause printed notices of the time and place of their respective meetingsto be posted in four (4) public places in their respective city or town, forthree (3) weeks next preceding the time of their meeting, and shall advertisein a newspaper with a statewide circulation jointly, at least once a week forthe same space of time. The cost of said advertisement shall be shared equallyamong all of the cities and towns. The notices require every person and bodycorporate liable to taxation to bring in to the assessors at the time they mayprescribe a true and exact account of all the ratable estate owned or possessedby that person or body, describing and specifying the value of every parcel ofthe real estate as of December 31 in the year of the last update or revaluationand personal estate as of December 31 of the tax year, together with theadditional information that may be prescribed by the assessors relative to theratable estate as may be contained in any corporation or inheritance tax returnfiled with the state by the person within the year preceding the date ofassessment next prior to the bringing in of the account. If any person or bodycorporate liable to taxation files with the assessors, on or before January 31next following the date of assessment, a written notice of that person's orthat body's intention to bring in an account, the person or body corporate maybring in to the assessors the account at any time between March 1 and March 15next following the date of assessment. The notice of intention to bring in anaccount is deemed to have been filed with the assessors if the notice is sentto them by registered or certified mail, postage prepaid, postmarked before12:00 A.M. midnight of the last day on which the notice may be filed. Theaccount is deemed to be brought in to the assessors if the account is sent tothem by registered or certified mail, postage prepaid, postmarked before 12:00A.M. midnight of the last day on which accounts may be brought in pursuant tothe provisions of this section. In case any person or body corporate fails tofile any intention, that person or that body is deemed to have waived thatperson's or that body's right to file the account. All matters contained withinthe account filing are available for review only by assessment relatedpersonnel.