reglab/housing_qa huggingface dataset:
RI Gen L § 44-8-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-3 - Sale of property - Disposition of surplus proceeds or property.

§ 44-8-3. Sale of property — Disposition of surplus proceeds or property.If the owner does not pay the amount of the tax, with the interest or percentage and all costs and charges, by the time appointed for the sale, the collector shall sell the property, or enough to pay the sums due, at public auction. Any remaining property or surplus of money shall be returned to the owner or person entitled to receive it. If no owner or person entitled to receive the property or surplus of money can be found by the collector, the collector shall deliver the property or surplus of money to the city or town treasurer, who shall hold it subject to the call of the owner or person entitled to receive the property or surplus of money.History of Section.G.L. 1896, ch. 48, §§ 21, 22; G.L. 1909, ch. 60, §§ 23, 24; G.L. 1923, ch. 62, §§ 23, 24; G.L. 1938, ch. 32, §§ 11, 22, 23; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-3.
RI Gen L § 44-8-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-4 - Removal of property to advantageous place for sale.

§ 44-8-4. Removal of property to advantageous place for sale.Any collector may, with the consent of the owner, remove personal property for sale to any city or town or place, where it may be sold to the best advantage, giving notice to the owner, and giving notice as provided by § 44-8-2, in the city or town or place where the sale is to be made.History of Section.G.L. 1896, ch. 48, § 23; G.L. 1909, ch. 60, § 25; G.L. 1923, ch. 62, § 25; G.L. 1938, ch. 32, § 24; G.L. 1938, ch. 32, § 12; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-4.
RI Gen L § 44-8-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-5 - Collection of tax after removal of person or property to another city or town.

§ 44-8-5. Collection of tax after removal of person or property to another city or town.If any person or property taxed in one city or town removes or is removed into another city or town before the tax is collected, the collector may follow the person or property into any city or town and levy or collect the tax with the same power as if the person or property was not removed.History of Section.G.L. 1896, ch. 48, § 24; G.L. 1909, ch. 60, § 26; G.L. 1923, ch. 62, § 26; G.L. 1938, ch. 32, §§ 13, 25; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-5.
RI Gen L § 44-8-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-6 - Adjournment of sales.

§ 44-8-6. Adjournment of sales.Any sale of real or personal estate or of any interest in an estate, liable for the payment of taxes by the provisions of this chapter, may be adjourned from time to time.History of Section.G.L. 1896, ch. 48, § 25; G.L. 1909, ch. 60, § 27; G.L. 1923, ch. 62, § 27; G.L. 1938, ch. 32, §§ 14, 26; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-6.
RI Gen L § 44-8-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-7 - Summons of person holding property of nonresident or absent taxpayer.

§ 44-8-7. Summons of person holding property of nonresident or absent taxpayer.If any person legally taxed shall be out of the state, or depart from the state, leaving no property liable for the tax, the collector may summon the attorney, agent, factor, trustee, or debtor of the person before the district court of the district in which the city or town where the tax is assessed is situated, to declare on oath how much property, if any, of the absent person, he or she has in his or her possession; and if he or she has sufficient property, he or she shall pay the tax and charges, or deliver to the collector sufficient property to pay the tax and charges.History of Section.G.L. 1896, ch. 48, § 28; G.L. 1909, ch. 60, § 30; G.L. 1923, ch. 62, § 30; G.L. 1938, ch. 32, §§ 15, 29; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-7.
RI Gen L § 44-8-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-8 - Distress warrant against person holding property of nonresident or absentee.

§ 44-8-8. Distress warrant against person holding property of nonresident or absentee.If any person summoned shall neglect to appear, or refuse to make oath, or having made oath shall refuse to pay the tax and charges, or to deliver to the collector sufficient property to pay the tax and charges, if the person has sufficient property, the district court shall grant to the collector a warrant of distress against the proper goods and chattels of the person summoned, and the collector may distrain and sell the goods and chattels wherever found, or so much of the goods and chattels as will pay the tax and all interest and expenses, in the manner provided by this chapter; and the district court shall have jurisdiction in the premises, although the amount involved shall exceed one thousand dollars ($1,000).History of Section.G.L. 1896, ch. 48, § 29; G.L. 1909, ch. 60, § 31; G.L. 1923, ch. 62, § 31; G.L. 1938, ch. 32, §§ 16, 30; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-8.
RI Gen L § 44-8-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-9 - Payment of tax barring action by nonresident or absentee for property.

§ 44-8-9. Payment of tax barring action by nonresident or absentee for property.If the person summoned shall pay the tax and charges, or deliver property for this purpose, or have his or her own property sold for this purpose, this proceeding shall be sufficient to bar any action brought for this purpose by the absent person.History of Section.G.L. 1896, ch. 48, § 30; G.L. 1909, ch. 60, § 32; G.L. 1923, ch. 62, § 32; G.L. 1938, ch. 32, §§ 17, 31; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-9.
RI Gen L § 44-8-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-10 - Distress warrant against delinquent corporation.

§ 44-8-10. Distress warrant against delinquent corporation.If any corporation shall neglect for the space of thirty (30) days to pay the tax imposed upon the corporation, the general treasurer shall issue his or her warrant of distress against the corporation, directed to the sheriff or his or her deputy of the county in which the corporation is located, for the amount of the tax, commanding him or her, in the name of the state, to collect from the corporation the amount, with interest on this from the time the amount was payable to the time of its receipt by the officer, with his or her lawful fees, and to make return of the warrant within ninety (90) days from the date of the warrant.History of Section.G.L. 1896, ch. 29, § 17; G.L. 1909, ch. 39, § 17; G.L. 1923, ch. 37, § 13; G.L. 1938, ch. 32, §§ 18, 32; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-10.
RI Gen L § 44-8-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-8 - Collection by Distress|Section 44-8-11 - Attachment and sale of corporate property.

§ 44-8-11. Attachment and sale of corporate property.The officer charged with the service of the warrant shall levy and collect the sum set forth in the warrant by attachment and seizure of the real and personal estate of the corporation against whom the warrant was issued, and shall sell the estate at public auction, giving thirty (30) days previous notice of the time and place of the sale by posting up two (2) notices in the city or town in which the corporation is located. A deed of the estate made by the officer shall vest in the purchaser all the right, title, and interest, which the corporation had in the estate at the time of the attachment and seizure of the estate.History of Section.G.L. 1896, ch. 29, § 18; G.L. 1909, ch. 39, § 18; G.L. 1923, ch. 37, § 14; G.L. 1938, ch. 32, §§ 19, 33; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-11.
RI Gen L § 44-9-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-1 - Tax titles on real estate.

§ 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 lien shall terminate at the expiration of three (3) years after it first arises if the estate has in the meantime been alienated and the instrument alienating the estate has been recorded and no action for the enforcement of the lien has commenced; otherwise, it shall continue until a recorded alienation of the estate. The lien shall be superior to any other lien, encumbrance, or interest in the real estate whether by way of mortgage, attachment, receivership order, or otherwise, except easements, restrictions, and prior tax title(s) held by the Rhode Island housing and mortgage finance corporation. A final decree foreclosing all rights of redemption under this title shall constitute an alienation within the meaning of this section. The tax sale shall constitute an enforcement of the lien, but itself shall not constitute an alienation.History of Section.G.L. 1896, ch. 48, §§ 2, 3; G.L. 1909, ch. 60, §§ 2, 3; P.L. 1912, ch. 769, § 44; G.L. 1923, ch. 62, §§ 2, 3; G.L. 1938, ch. 32, §§ 2, 3, 22; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-1; P.L. 2018, ch. 351, § 1.
RI Gen L § 44-9-1.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-1.1 - Cumberland Hill fire district tax liens.

§ 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.(b) The lien shall be superior to any other lien, encumbrance or interest in the real estate, whether by way of mortgage, attachment, or otherwise, except easements and restrictions.(c) Every deed or mortgage presented for recording in connection with property located in the Cumberland Hill fire district shall be accompanied by a certificate issued by the Cumberland Hill fire district stating that all outstanding taxes assessed against the property by the Cumberland Hill fire district have been paid.History of Section.P.L. 2009, ch. 70, § 1; P.L. 2009, ch. 136, § 1.
RI Gen L § 44-9-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-2 - Taxes for which particular property liable.

§ 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 other parcel. If any person is taxed for real estate and for personal estate in the same tax, the whole of the person's tax may be collected either out of the real or personal estate. If any person is taxed for several parcels of real estate and for personal estate in the same tax, the tax on personal estate may be collected out of the real estate, and each of the parcels shall be liable for the payment of the tax assessed against it, together with the portion of the tax on the personal estate as the assessed value of the parcel bears to the aggregate assessed values of all parcels.History of Section.G.L. 1896, ch. 48, § 7; P.L. 1898, ch. 586, § 1; G.L. 1909, ch. 60, § 9; G.L. 1923, ch. 62, § 9; G.L. 1938, ch. 32, §§ 9, 23; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-2.
RI Gen L § 44-9-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-3 - Lien of fire district, lighting district, water district, sewer district and road district.

§ 44-9-3. Lien of fire district, lighting district, water district, sewer district and road district.All taxes, charges, assessments, assessed against any person in any fire district, water district, sewer district, road district and lighting district within this state, pursuant to the act of incorporation of the district, for either real or personal estate, shall constitute a lien upon that person's real estate in the district for the space of three (3) years after the assessment, and, if the real estate is not alienated, then until the taxes or fees are collected.History of Section.P.L. 1898, ch. 575, § 1; G.L. 1909, ch. 60, § 4; G.L. 1923, ch. 62, § 4; G.L. 1938, ch. 32, §§ 4, 24; P.L. 1946, ch. 1800, § 1; P.L. 1952, ch. 3021, § 1; G.L. 1956, § 44-9-3; P.L. 2003, ch. 262, § 1.
RI Gen L § 44-9-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-4 - Collector of taxes - Powers, privileges, duties and liabilities of fire district, water district, sewer district, road district and lighting district.

§ 44-9-4. Collector of taxes — Powers, privileges, duties and liabilities of fire district, water district, sewer district, road district and lighting district.The collector of taxes of every fire district, water district, sewer district, road district and lighting district shall have all the powers and privileges and be subject to all the duties and liabilities which are conferred or imposed upon collectors of taxes in cities or towns.History of Section.P.L. 1898, ch. 575, § 3; G.L. 1909, ch. 60, § 5; G.L. 1923, ch. 62, § 5; G.L. 1938, ch. 32, §§ 5, 25; P.L. 1946, ch. 1800, § 1; P.L. 1952, ch. 3021, § 1; G.L. 1956, § 44-9-4; P.L. 2003, ch. 262, § 1.
RI Gen L § 44-9-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-5 - Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities.

§ 44-9-5. Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities.(a) Cities and towns and fire districts, water districts, sewer districts, road districts, and lighting districts are authorized to make agreements with respect to the parcel of property upon which they respectively own tax titles in respect to the disposition of the liens, of the parcel of property subject to the liens, and of the proceeds of a tax sale of the property.(b) If no agreement is in place, liens arising under § 44-9-1 shall be superior to any other lien.History of Section.G.L. 1938, ch. 32, § 26; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-5; P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.
RI Gen L § 44-9-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-6 - Primary liability of life estate.

§ 44-9-6. Primary liability of life estate.In case of a life estate, the interest of the tenant for life shall first be liable for the tax, and the remainderman, if assessed, shall be secondarily liable.History of Section.G.L. 1896, ch. 48, § 8; G.L. 1909, ch. 60, § 10; G.L. 1923, ch. 62, § 10; G.L. 1938, ch. 32, §§ 10, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-6; P.L. 2003, ch. 262, § 1.
RI Gen L § 44-9-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-7 - Advertising and taking or sale of real estate.

§ 44-9-7. Advertising and taking or sale of real estate.The collector may advertise and take, or sell any real estate liable for taxes in the manner directed.History of Section.G.L. 1896, ch. 48, § 9; G.L. 1909, ch. 60, § 11; G.L. 1923, ch. 62, § 11; G.L. 1938, ch. 32, §§ 11, 28; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-7; P.L. 1997, ch. 42, § 1; P.L. 1997, ch. 74, § 1.
RI Gen L § 44-9-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-8 - Sale of undivided part or whole of land.

§ 44-9-8. Sale of undivided part or whole of land.If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction for the amount of the taxes, assessments, rates, liens, interest, and necessary intervening charges, the smallest undivided part of the land which will bring the amount, but not less than one percent (1%), or the whole for the amount if no person offers to take an undivided part.History of Section.G.L. 1896, ch. 48, § 10; G.L. 1909, ch. 60, § 12; G.L. 1923, ch. 62, § 12; P.L. 1934, ch. 2100, § 1; G.L. 1938, ch. 32, §§ 12, 29; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-8; P.L. 2002, ch. 385, § 1.
RI Gen L § 44-9-8.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-8.2 - Deed of taking.

§ 44-9-8.2. Deed of taking.The instrument of taking shall be under the hand and seal of the collector and shall contain a statement of the cause of taking, a substantially accurate description of each parcel of land taken, the name of the person to whom the tax was assessed, the amount of the tax, and the incidental expenses and costs to the date of taking, and if notice of the sale was given to the Rhode Island Housing and Mortgage Finance Corporation and/or to the department of elderly affairs under the provisions of § 44-9-10, an affirmative certification as to which entity received notice and the date(s) on which each such notice was given shall be set forth in the instrument. This instrument of taking is not valid unless recorded within sixty (60) days of the date of taking. If recorded, it is prima facie evidence of all facts essential to the validity of the title taken. Title to the land taken shall vest in the city or town, subject to the right of redemption. The title shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the taxes with all intervening costs, terms imposed for redemption, and charges, with interest. The premises taken, both before and after either redemption or foreclosure, is also subject to and has the benefit of all easements and restrictions lawfully existing in, upon or over the land or appurtenant to the land, and all covenants and agreements running with the premises either at law or in equity, when taken.History of Section.P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4.
RI Gen L § 44-9-8.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-8.3 - Sale of owner-occupied residential property to housing agency.

§ 44-9-8.3. Sale of owner-occupied residential property to housing agency.(a) Where the property subject to tax sale is owner-occupied residential and contains three (3) or less units, the Rhode Island Housing and Mortgage Finance Corporation shall have a right of first refusal to acquire the tax lien at tax sale, and may assist the owner to discharge the lien or take title and acquire the property in its own name pursuant to regulations to be developed by the corporation, consistent with its purposes. The corporation shall notify the collector of its intention to exercise this right by the later of: (i) thirty (30) days from its receipt of the certified mail notice set forth in § 44-9-10; or (ii) ten (10) days before the date of sale or any adjournment of the sale. Failure of the corporation to notify the collector as provided herein shall extinguish the right of first refusal provided in this section.(b) There shall be an advisory board consisting of six (6) members: one person appointed by the Rhode Island League of Cities and Towns; one person appointed by the Consumer Credit Counseling Services of Rhode Island; one person appointed by Rhode Island Legal Services; one person appointed by the Housing Network of Rhode Island, one appointed by the Urban League of Rhode Island and one appointed by the Center for Hispanic Policy and Advocacy. The advisory committee shall provide advice and recommendations to the governing board of the Rhode Island Housing and Mortgage Finance Corporation regarding that corporation's activities under this section. The members of the advisory board shall receive no compensation for the performance of their duties, but may be reimbursed for reasonable expenses incurred in carrying out their duties.History of Section.P.L. 2006, ch. 534, § 2; P.L. 2006, ch. 537, § 2.
RI Gen L § 44-9-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-9 - Notice and advertisement of sale.

§ 44-9-9. Notice and advertisement of sale.Before the sale, the collector shall give notice of the time and place of sale posted in two (2) or more public places in the city or town at least three (3) weeks before the time of the sale. The collector shall also cause to be published in some public newspaper published in the city or town, if there is one, and if there is no public newspaper published in the city or town, then in some public newspaper published in the county, a statement concerning the time and place of sale, the real estate liable for payment of taxes, and the name of the person against whom the real estate was assessed, with a list of the parcel or parcels to be offered for sale by the recorded plat and lot number, or by assessors' plat and lot number, or by other adequate description. The newspaper notice giving this full description shall be inserted, once, at least three (3) weeks prior to the date of the advertised sale, and thereafter a weekly formal legal notice, between the date of original advertisement and the time of sale specified in the notice, shall be inserted, stating that the collector will sell at public auction the real estate advertised. The subsequent formal legal notice shall include reference to the original advertisement, which gave a full description. Whenever an advertised tax sale is continued or postponed, a formal legal notice giving the new date shall be inserted at least one week prior to the new date. Any notice of sale shall inform any party entitled to notice of its right of redemption and shall explain to such party the manner in which said right shall be exercised and inform said party of the penalties and forfeiture that may occur if the right of redemption is not exercised.History of Section.G.L. 1896, ch. 48, § 10; G.L. 1909, ch. 60, § 12; G.L. 1923, ch. 62, § 12; P.L. 1934, ch. 2100, § 1; G.L. 1938, ch. 32, §§ 12, 29; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-9; P.L. 2003, ch. 262, § 1.