§ 44-4-8 - Real estate tax assessed to person not the owner.
SECTION 44-4-8
§ 44-4-8 Real estate tax assessed toperson not the owner. – If, in assessing real estate, the real estate is assessed by mistake to aperson not the owner, the tax may nevertheless be collected from the realestate; provided, that the real estate is described so as to be identified, andthe party having the record title has notice of the assessment.