If any person brings in an account as provided in § 44-5-15(b), the assessors shall nevertheless assess the person’s tangible personal property at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12.
R.I. Gen. Laws § 44-5-17
Assessment of property covered by account
G.L. 1896, ch. 46, § 14; G.L. 1909, ch. 58, § 14; G.L. 1923, ch. 60, § 14; G.L. 1938, ch. 31, § 13; G.L. 1956, § 44-5-17; P.L. 1965, ch. 115, § 2; P.L. 1999, ch. 354, § 28; P.L.…
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.