§ 44-5-24 - Notice and procedure for collection of back taxes.
SECTION 44-5-24
§ 44-5-24 Notice and procedure forcollection of back taxes. – (a) The assessors of taxes shall give notice of the proposed assessment orreassessment of any real estate for any previous year or years to all personsliable to the tax in the manner provided in this chapter for the levy andassessment of taxes. The notice shall contain a general description of the realestate and state the year or years for which the real estate is liable toassessment or reassessment and the name or names of the person or personsliable to assessment or reassessment, and shall require every person so liableto bring in to the assessors a true and exact account of real estate owned byhim or her in the previous year or years, describing the real estate andspecifying the value of every parcel of the real estate at the time of thegeneral assessment of property in previous year or years, and like proceedingsfor the collection of any and all taxes shall be taken as is provided inchapters 7 – 9 of this title for the collection of taxes, and all theprovisions of chapters 2 – 9 of this title, so far as applicable andconsistent herewith, shall apply to every assessment of taxes for the previousyear and to the collection of the taxes, except that no lien for the collectionof any tax for a previous year shall attach to any real estate which has beenaliened by the person liable to the tax prior to the giving of the notice, andno lien thereon which lawfully attached prior to the giving of the notice shallbe prejudiced thereby.
(b) Persons aged sixty-five (65) years and over or personssuffering from a disability may designate a third party to whom notice may besent as required pursuant to this section by advising the tax assessor of thename and address of the person.