Rhode Island General Laws Title 44. Taxation § 44-7-1. Definitions

(1) “ Collector” means a person receiving a tax list and a warrant to collect the tax list.

(2) “ Person” means a co-partnership, a corporation, private or municipal, a joint stock company, a trust, an estate, an association, or any other entity or group organization against which a tax may be assessed.

(3) “ Publication,” as applied to any notice, advertisement, or other instrument, the publication of which is required by law, means the act of printing it once in a newspaper published in the city or town, if any, otherwise in the county, where the land or other property to which the notice or other instrument relates is situated. The publication shall be made at least fourteen (14) days prior to the date stated for the occurrence of the event to which the publication relates.

(4) “ Town” includes city; “ town clerk” includes city clerk; “ town council” includes city council; “ town treasurer” includes city treasurer; “ collector” includes city collector.