§ 44-9-1. Tax titles on real estate. (a) Taxes assessed against any person in any city or town for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1. (b) The […]
§ 44-9-1.1. Cumberland Hill fire district tax liens. (a) Taxes assessed against any person by the Cumberland Hill fire district for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1. […]
§ 44-9-10. Notice of sale to taxpayer. (a) Whether or not the person or general partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place of sale […]
§ 44-9-11. Notice to mortgagees and other parties in interest. (a) In case the collector shall advertise for sale any property, real, personal, or mixed, in which any person other than the person to whom the tax is assessed has an interest, it shall not be necessary for the collector to notify the interested party, […]
§ 44-9-12. Collector’s deed — Rights conveyed to purchaser — Recording. (a) The collector shall execute and deliver to the purchaser a deed of the land stating the cause of sale; the price for which the land was sold; the places where the notices were posted; the name of the newspaper in which the advertisement […]
§ 44-9-13. Entry by collector not required — Recording of tax sale list. (a) No entry upon the land by the collector shall be deemed necessary, but the collector in all cases of sales of real estate shall deliver to the clerk’s or recorder’s office a list of those properties sold at tax sale that […]
§ 44-9-13.1. Tax title holders — Filing required statements. Prior to receiving a deed, whoever has purchased a title to land under a sale for nonpayment of taxes or other assessment, shall file with the treasurer of the city or town and in the registry of deeds of the city or town a statement of […]
§ 44-9-14. Purchase by collector for city or town. If at the time and place of sale no person bids an amount equal to the tax and charges for the land offered for sale, the collector shall then and there make public declaration of the fact; and, if no bid equal to the tax and […]
§ 44-9-15. Recital in deed to city or town. If the city or town becomes the purchaser, the deed to it, in addition to the statements required by § 44-9-12, shall set forth the fact that no sufficient bid was made at the sale or that the land was taken by the city or town […]
§ 44-9-16. Conveyance of several unimproved parcels by single deed — Apportionment of costs. If any unimproved and unoccupied parcels of land are sold for nonpayment of taxes assessed against the same person, the collector may convey in one deed to the same purchaser, or convey to the city or town any number of lots […]
§ 44-9-17. Lien for taxes assessed subsequent to sale. Whenever a city or town shall have purchased real estate for payment of taxes, the lien of the city or town on the real estate, for all taxes assessed subsequently to the assessment for payment of which the estate was purchased, shall continue, and it shall […]
§ 44-9-18. Management and sale of land purchased by city or town — Assignment of tax title. (a) Cities or towns may make regulations for the possession, management, and sale of land purchased or taken for taxes not inconsistent with law or with the right of redemption. The treasurer of any city or town holding […]
§ 44-9-18.1. Barrington — Assignments to The Barrington Land Conservation Trust, Incorporated. Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Barrington may transfer and assign any or all tax titles held by the town for no monetary consideration to The Barrington Land Conservation Trust, Incorporated, a non-profit Rhode Island corporation, […]
§ 44-9-18.2. Cities and towns — Assignments to redevelopment agencies. Notwithstanding the provisions of § 44-9-18, the treasurer may transfer and assign any or all tax titles held by a city or town for no monetary consideration to the redevelopment agency of the city or town. The transfer shall not confer upon the redevelopment agency […]
§ 44-9-18.3. Tiverton — Assignments to the Tiverton land trust. Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Tiverton, with the approval of the town council, may transfer and assign any or all tax titles held by the town for no monetary consideration to the Tiverton Land Trust, Incorporated, a […]
§ 44-9-18.4. Westerly — Assignments to the Westerly land trust. Notwithstanding the provisions of § 44-9-18, the tax collector of the town of Westerly, with the approval of the town council, may transfer and assign any or all tax titles held by the town, for no monetary consideration, to the Westerly Municipal Land Trust, established […]
§ 44-9-19. Right of redemption from city or town. (a) Any person having an interest in land sold for nonpayment of taxes, or his or her heirs or assigns, at any time prior to the filing of a petition for foreclosure under § 44-9-25, if the land has been purchased by the city or town […]
§ 44-9-2. Taxes for which particular property liable. If any person is taxed for several parcels of real estate, each of the parcels shall be liable for the payment of the tax assessed against it, even though the parcel may have been alienated, but no parcel shall be liable for any tax assessed against any […]
§ 44-9-20. City or town treasurer’s release. If land sold to a city or town for nonpayment of taxes, which has not been assigned, is redeemed, the treasurer shall sign, execute, and deliver on behalf of the city or town a release of all the right, title, and interest, which it acquired by the purchase […]
§ 44-9-21. Redemption from purchaser other than city or town. Any person may redeem by paying or tendering to a purchaser, other than the city or town, his or her legal representatives, or assigns, or to the person to whom an assignment of a tax title has been made by the city or town, at […]
