§ 44-5-23 - Assessment of back taxes on real estate.
SECTION 44-5-23
§ 44-5-23 Assessment of back taxes on realestate. – If any real estate liable to taxation in any city or town has been omitted inthe assessment of any year or years and has thereby escaped taxation, or if anytax has been erroneously or illegally assessed upon any real estate liable totaxation in any city or town in any year or years, and because of the erroneousor illegal assessment the tax cannot be collected, or if paid has beenrecovered, the assessor of taxes of the city or town in the next annualassessment of taxes after the omission or erroneous or illegal assessment isknown to him or her shall assess or reassess, as the case may be, a tax ortaxes against the person or persons who were the owner or owners of the realestate in the year or years, to the same amount to which the real estate oughtto have been assessed in the year or years. The assessment is in addition toany assessment of taxes against the person or persons for the then currentyear, and shall be placed on a special tax roll and annexed to the general taxroll for the current year; provided, that the assessment or reassessment ismade within six (6) years of the date of the assessment from which the realestate was omitted or in which it was erroneously or illegally assessed. Incase the real estate was held in trust at the time of the omission or erroneousor illegal assessment and the title to the real estate has passed from thetrustee or trustees who held the real estate in trust, then the tax or taxesshall be assessed against the person or persons who were the equitable owner orowners of the real estate at the time of the omission or erroneous or illegalassessment.