§ 44-5-16 - Oath to account brought in – Remedies after failure to bring in account – Effect on proration.
SECTION 44-5-16
§ 44-5-16 Oath to account brought in– Remedies after failure to bring in account – Effect on proration.– (a) Every person bringing in any account shall make oath before some notarypublic or other person authorized to administer oaths in the place where theoath is administered that the account by that person exhibited contains, to thebest of his or her knowledge and belief, a true and full account and valuationof all the ratable estate owned or possessed by him or her; and whoeverneglects or refuses to bring in the account, if overtaxed, shall have no remedytherefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 –44-5-31, and 44-9-19 – 44-9-24. In case a taxpayer is, because of illnessor absence from the state, unable to make the required oath to his or heraccount within the time prescribed by law, the taxpayer may, in writing,appoint an agent to make oath to his or her account within the time prescribedby the assessors, and the agent shall at the time of making the oath append hisor her written appointment to the account, and for all purposes in connectionwith the account the taxpayer is deemed to have personally made the oath.
(b) No taxpayer shall be denied a right of review by means ofthe procedure described in this chapter: (1) of any assessment on his or herreal property by reason of any claimed inadequacies, inaccuracies, or omissionsin his or her listing of personal property; (2) nor in the case of his or herpersonal property by reason of any claimed inadequacies, inaccuracies, oromissions in his or her listing of real property; (3) nor in the case of realor personal property by reason of any claimed inadequacies, inaccuracies, oromissions, which are not substantial, in his or her listing of real or personalproperty, respectively.
(c) Notwithstanding § 44-4-24, tangible personalproperty introduced into or removed from any town or city during a calendaryear shall be assessed as though the property was situated in the city or townfor the entire calendar year unless the taxpayer has filed an account asprovided in this section specifying the date on which the property wasintroduced or removed.
(d) Each city or town having a year of taxable ownership thatmeasures length of ownership over the calendar year beginning immediately afterthe date of assessment shall adjust its year of taxable ownership so that ithas a year of taxable ownership that measures length of ownership over thecalendar year ending on the date of assessment.