Why am I being taxed for a vehicle I no longer own?

Tax bills are mailed each year in mid July. The information for billing motor vehicles is obtained from the RI DMV, reflecting the previous calendar year. If you had a vehicle registered for any portion of the prior calendar year, the vehicle will appear on your bill, showing the following in the description portion of your bill:

Description:  
Yr/Make______ Plate #______ VIN ____  Full Value ____ # of days registered ____ Prorated Value _____ Value____ Annual Tax ____

The bottom portion of your bill has the 4 quarterly coupons attached. This is the payment collection cycle, which extends throughout our fiscal year (ending the following June 30th). Even though you may have disposed of a vehicle during this period, you are liable to make the quarterly payments because the vehicles were registered to you during the noted assessment period.