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Rhode Island General Laws, §44-5-15 requires that all tangible personal property be reported each year to the Town Assessor's Office. If you receive a form in the mail, it is because the Assessor's Office has determined that you may have property to report. If you feel the form is not applicable, return it with an explanation. Either way, the form must be signed and returned. Failure to receive a Personal Property Annual Return does not relieve you of your obligation to file. Anyone in possession of assets on December 31, who has a proprietorship, partnership, corporation, or is a self-employed agent or contractor, must file a return each year.