Rhode Island Certificate of Devise or Descent is a legal document issued by the Rhode Island Division of Taxation that serves as proof of ownership of real property. It is typically used in cases of inheritance and is a crucial document for transferring property to the heirs of a deceased person. There are two types of Rhode Island Certificate of Devise or Descent: a Certificate of Devise and a Certificate of Descent. A Certificate of Devise is issued when the deceased person left a will, and it states who is receiving the property and how it is to be divided among them. A Certificate of Descent is issued when the deceased person did not leave a will, and it states who is the rightful heir of the property. Both certificates are created and issued by the Rhode Island Division of Taxation.