If any person brings in an account as provided in § 44-5-15, the assessors shall nevertheless assess the person’s ratable estate at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12. History of Section.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.
Rhode Island Legal Code