I never received a tax bill so why should I have to pay the tax and the interest/penalty?

Rhode Island General Laws §44-34-3(e) provides that failure of the city/town to send or failure of the property owner to receive a tax bill does not excuse the obligation to pay the tax when due.  It is our position that the ownership or use of taxable tangible personal property is notice that a tax will be assessed as required under state law.  If you did not receive a tax bill it is your legal obligation to inquire with the tax collector.