Section 44-9-49. – Notice of lien — Taxpayer.
§ 44-9-49. Notice of lien — Taxpayer. Prior to the lien being filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien will be filed against all goods situated in the state if the outstanding tax is not paid within seven (7) business days of […]
Section 44-9-50. – Notice of lien — Secretary of state.
§ 44-9-50. Notice of lien — Secretary of state. (a) The notice of lien, in the form prescribed in this section, will be filed in the office of the secretary of state. (b) The notice of lien will be in writing and will: (1) Give the names of the taxpayer and the municipality party; (2) […]
Section 44-9-51. – Notice to taxpayer — After lien has been perfected.
§ 44-9-51. Notice to taxpayer — After lien has been perfected. After the lien has been filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien has been perfected and the taxpayer has seven (7) business days from receipt of the certified letter to pay […]
Section 44-9-52. – Effective period of lien — Limitation period.
§ 44-9-52. Effective period of lien — Limitation period. The lien shall be effective for a period of five (5) years from the date of filing of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the […]
Section 44-9-53. – Rights and remedies of municipality and taxpayer.
§ 44-9-53. Rights and remedies of municipality and taxpayer. A municipality which has filed a notice of tax lien and the taxpayer against whom the lien has been filed shall have the rights and remedies of a secured party and debtor, respectively, as provided for in chapter 9 of title 6A, except that the municipality […]
Section 44-9-54. – Validity of liens.
§ 44-9-54. Validity of liens. Even though notice of a lien has been filed by a municipality, the lien is not valid: (1) With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller’s trade or business, unless at the time of the purchase the purchaser […]
Section 44-9-55. – Discharge.
§ 44-9-55. Discharge. If any lien created under §§ 44-9-47 — 44-9-55 is discharged, then a certificate of discharge shall promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by the tax collector’s successor, in the office of the secretary of state in the same manner […]
Section 44-9-56. – Filing fees.
§ 44-9-56. Filing fees. Municipalities will not be liable for the payment of any filing fees with respect to the filing of notices of lien or certificates of discharge in the office of the secretary of state. History of Section.P.L. 1989, ch. 281, § 1.
Section 44-9-48. – Lien — Perfection — Priority.
§ 44-9-48. Lien — Perfection — Priority. If any personal property tax, other than a tax on a motor vehicle, due any municipality is not paid within the time limited by law following the assessment date for the tax, then the municipality shall have a lien, upon perfection, upon the goods situated in this state […]
Section 44-9-39. – Bar of persons notified of sale without foreclosure.
§ 44-9-39. Bar of persons notified of sale without foreclosure. Any person having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under § 44-9-36 or 44-9-38, upon whom service of the notice of sale provided in § 44-9-36 has been made by registered or certified mail, […]