reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-15. - Recital in deed to city or town.

§ 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 and shall confer upon the city or town the rights and duties of an individual purchaser.
History of Section.
G.L. 1923, ch. 43; P.L. 1935, ch. 2259, § 4; G.L. 1938, ch. 32, §§ 35, 44; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-15; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-16. - Conveyance of several unimproved parcels by single deed — Apportionment of costs.

§ 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 so advertised and sold, and the deed shall state the amount of the taxes and costs due for each lot. The cost of the sale shall be apportioned equally among all the lots sold, and the cost of the deed shall be apportioned equally among all the lots conveyed by the deed.
History of Section.
G.L. 1923, ch. 62, § 48; P.L. 1937, ch. 2533, § 1; G.L. 1938, ch. 32, §§ 37, 49; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-16.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-17. - Lien for taxes assessed subsequent to sale.

§ 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 be unnecessary for the city or town to sell the real estate for nonpayment of the subsequent taxes, costs, and interest; and on either redemption from or foreclosure of the right of redemption under that purchase, the subsequent taxes, costs, and interest shall be paid to the city or town, and the payment shall be made a part of the terms of redemption. A city or town which has assigned a tax title held by it shall, after the assignment, have all the rights and powers to sell the real estate affected by the tax title, for the nonpayment of taxes, which it would have possessed had the city or town never been the holder of the tax title.
History of Section.
G.L. 1938, ch. 32, §§ 38, 43; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-18. - Management and sale of land purchased by city or town — Assignment of tax title.

§ 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 a tax title, upon payment to the city or town of a sum not less or more than the amount necessary for redemption, may assign and transfer the tax title to any person, and may execute and deliver on behalf of the city or town any instrument necessary for this purpose. The treasurer shall send notice of the intended assignment to the owner of record at the owner’s last known address, by registered or certified mail, at least ten (10) days prior to the assignment, but failure to receive the notice shall not affect the validity of the assignment. The instrument of assignment shall be recorded within sixty (60) days from its date and if recorded shall be prima facie evidence of all facts essential to its validity. Except as provided, all provisions of law applicable in cases where the original purchaser at a tax sale is other than the city or town shall after this apply in the case of an assignment, as if the assignee had been a purchaser for the original sum at the original sale and had paid to the city or town the subsequent taxes and charges included in the sum paid for the assignment (Forms 1 and 2).
(b)
Neither a city or town nor any of its officers, agents or employees shall be liable or accountable to the owner or to any other person having an interest in the land for failure to collect rent or other income from the land; and neither the city or town nor any of its officers, agents or employees shall be liable for injury or damage caused by the possession of land or to the person or property of any person.
History of Section.
G.L. 1938, ch. 32, § 39; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-18; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-18.1. - Barrington — Assignments to The Barrington Land Conservation Trust, Incorporated.

§ 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, and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon The Barrington Land Conservation Trust, Incorporated, any greater rights or responsibilities than those granted to or imposed upon the town of Barrington as original holder of the tax title. The Barrington Land Conservation Trust, Incorporated, shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Notwithstanding the foregoing, The Barrington Land Conservation Trust, Incorporated, shall also hold and be permitted to exercise any rights that the town of Barrington previously held, including the right to petition for foreclosure of any rights of redemption.
History of Section.
P.L. 1992, ch. 304, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-18.2. - Cities and towns — Assignments to redevelopment agencies.

§ 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 any greater rights or responsibilities than those granted to or imposed upon the city or town as the original holder of the tax title. The redevelopment agency shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Notwithstanding the foregoing, the redevelopment agency shall also hold and be permitted to exercise any rights that the city or town previously held, including the right to petition for foreclosure of any rights of redemption.
History of Section.
P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-18.3. - Tiverton — Assignments to the Tiverton land trust.

§ 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 non-profit Rhode Island corporation, and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon the Tiverton Land Trust, Incorporated any greater rights or responsibilities than those granted to or imposed upon the town of Tiverton as original holder of the tax title. The Tiverton Land Trust, Incorporated shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Any and all statutory redemption costs shall be paid to the town of Tiverton and the Tiverton Land Trust, Incorporated. Notwithstanding the foregoing, the Tiverton Land Trust, Incorporated shall also hold and be permitted to exercise any rights that the town of Tiverton previously held, including the right to petition for foreclosure of any rights of redemption.
History of Section.
P.L. 2006, ch. 410, § 1; P.L. 2006, ch. 485, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-18.4. - Westerly — Assignments to the Westerly land trust.

§ 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 by chapter 165 of the 2002 Public Laws and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon the Westerly Municipal Land Trust any greater rights or responsibilities than those granted to or imposed upon the town of Westerly as original holder of the tax title. The Westerly Municipal Land Trust shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Any and all statutory redemption costs shall be paid to the town of Westerly and the Westerly Municipal Land Trust. Notwithstanding the foregoing, the Westerly Municipal Land Trust shall also hold and be permitted to exercise any rights that the town of Westerly previously held, including the right to petition for foreclosure of any rights of redemption.
History of Section.
P.L. 2007, ch. 153, § 1; P.L. 2007, ch. 327, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-19. - Right of redemption from city or town.

§ 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 and has not been assigned, may redeem the land by paying or tendering to the treasurer the sum for which the real estate was purchased, plus a penalty which shall be ten percent (10%) of the purchase price if redeemed within six (6) months after the date of the collector’s sale, and an additional one percent (1%) of the purchase price for each succeeding month, together with all charges lawfully added for intervening taxes, which have been paid to the municipality, plus interest thereon at a rate of one percent (1%) per month, and expenses assessed subsequently to the collector’s sale.
(b)
The certificate of redemption shall be recorded by the treasurer on the land records within twenty (20) days after the entire redemption amount has been paid to the municipality. The recording costs for the certificate of redemption shall be paid by the redeeming party.
(c)
The right of redemption may be exercised only by those entitled to notice of the sale pursuant to §§ 44-9-10 and 44-9-11.
History of Section.
G.L. 1896, ch. 48, § 16; G.L. 1909, ch. 60, § 18; G.L. 1923, ch. 62, § 18; P.L. 1936, ch. 2374, § 1; G.L. 1938, ch. 32, §§ 17, 40; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-19; P.L. 2003, ch. 262, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-20. - City or town treasurer’s release.

§ 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 in and to the land redeemed. The delivery of the instrument shall extinguish all right and title under the collector’s deed. If a person other than the owner of the fee rightfully redeems, the instrument when duly recorded shall be notice to all persons of the payment. If the amount so paid for redemption is paid by a holder of a mortgage on the premises, pays the amount so paid may be added to the mortgage debt (Form 3).
History of Section.
G.L. 1938, ch. 32, § 40; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-20.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-21. - Redemption from purchaser other than city or town.

§ 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 any time prior to the filing of the petition for foreclosure, in the case of a purchaser the original sum and any intervening taxes that have been paid to the municipality plus interest thereon at the rate of one percent (1%) per month and costs paid by him or her, plus a penalty as provided in § 44-9-19, or in the case of an assignee of a tax title from a city or town, the amount stated in the instrument of assignment, plus the above-mentioned penalty. He or she may also redeem the land by paying or tendering to the treasurer the sum that he or she would be required to pay to the purchaser or to the assignee of a tax title, in which case the city or town treasurer shall be constituted the agent of the purchaser or assignee until the expiration of one year from the date of sale and not thereafter. The right of redemption may be exercised only by those entitled to notice of the sale pursuant to §§ 44-9-10 and 44-9-11.
History of Section.
G.L. 1896, ch. 48, § 16; G.L. 1909, ch. 60, § 18; G.L. 1923, ch. 62, § 18; P.L. 1936, ch. 2374, § 1; G.L. 1938, ch. 32, §§ 17, 40; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-21; P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-22. - Proceedings as to low value lands unaffected by redemption provisions.

§ 44-9-22. Proceedings as to low value lands unaffected by redemption provisions.
Nothing in §§ 44-9-19 — 44-9-21 nor in §§ 44-9-25 — 44-9-33 shall be construed to prevent the title of a person or a city or town purchasing land at a sale under §§ 44-9-36 — 44-9-38 from becoming absolute without any foreclosure proceedings under these sections.
History of Section.
G.L. 1938, ch. 32, § 40; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-22.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-23. - Certificate of redemption money paid to treasurer.

§ 44-9-23. Certificate of redemption money paid to treasurer.
The treasurer shall receive any money paid to him or her instead of the purchaser or assignee of a tax title, and, if the period of one year has not passed from the date of sale, give to the person paying it a certificate specifying the amount paid, the name of the person to whom and the real estate on which the tax was originally assessed, and the registry of deeds and the book and page of the records where the collector’s deed and the instrument of assignment, if any, is recorded; and the recording of the certificate in the registry shall extinguish all right and title acquired under the collector’s deed (Form 4).
History of Section.
G.L. 1938, ch. 32, § 41; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-23; P.L. 2002, ch. 140, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-24. - Title absolute after foreclosure of redemption — Jurisdiction of proceedings.

§ 44-9-24. Title absolute after foreclosure of redemption — Jurisdiction of proceedings.
The title conveyed by a tax collector’s deed shall be absolute after foreclosure of the right of redemption by decree of the superior court as provided in this chapter. Notwithstanding the rules of civil procedure or the provisions of chapter 21 of title 9, no decree shall be vacated except in a separate action instituted within six (6) months following entry of the decree and in no event for any reason, later than six (6) months following the entry of decree. Furthermore, the action to vacate shall only be instituted for inadequacy of notice of the petition amounting to a denial of due process or for the invalidity of the tax sale because the taxes for which the property was sold had been paid or were not due and owing because the property was exempt from the payment of such taxes. The superior court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector’s deed, and the foreclosure proceedings shall follow the course of equity in a proceeding provided for in §§ 44-9-25 — 44-9-33.
History of Section.
G.L. 1938, ch. 32, § 42; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-24; P.L. 2002, ch. 140, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4; P.L. 2018, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-25. - Petition for foreclosure of redemption.

§ 44-9-25. Petition for foreclosure of redemption.
(a)
After one year from a sale of land for taxes, except as provided in §§ 44-9-19 — 44-9-22, whoever then holds the acquired title may bring a petition in the superior court for the foreclosure of all rights of redemption under the title. The petition shall set forth a description of the land to which it applies, with its assessed valuation, the petitioner’s source of title, giving a reference to the place, book, and page of record, and other facts as may be necessary for the information of the court. Two (2) or more parcels of land may be included in any petition brought by any purchaser of a title or titles, if the parcels are in the same record ownership at the time of bringing the petition (Form 5).
(b)
No more than one foreclosure petition may be filed for each tax deed regardless of the number of tax title holders having an interest under such deed. If more than one petition is filed, the petitions shall be consolidated for hearing by the court. The court shall not award more than one attorneys’ fee to the petitioners.
(c)
Notwithstanding the provisions of subsection (a) of this section, no petition for foreclosure of redemption shall be filed or entertained by any court with respect to any property or title acquired by the Rhode Island Housing and Mortgage Corporation pursuant to § 44-9-8.3 of the general laws until after five (5) years from the sale of said property or title for taxes.
History of Section.
G.L. 1938, ch. 32, § 43; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-25; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-25.3. - Expedited foreclosure of the rights of redemption on account of vacancy.

§ 44-9-25.3. Expedited foreclosure of the rights of redemption on account of vacancy.
(a)
Notwithstanding the provisions of §§ 44-9-25 and 44-9-25.1 following a sale of property for taxes or fees, whomever then holds the title thereby acquired may bring a petition to the superior court for the foreclosure of all rights of redemption after the passage of sixty (60) days from the date of recording of the tax sale deed upon a finding by the superior court that the structure(s) thereon are vacant and either vandalized and/or in a non-code compliant condition. A certificate from the local building official attesting to the vacant and vandalized and/or non-code compliant condition of the structure(s) shall be prima facie evidence of the condition, but additional evidence may be presented to the court to affirm the conditions alleged in the petition. A municipality, by and through its building official, may choose to issue a certificate as referenced in this section, however, neither a municipality nor its building official are obligated under this section to issue said certificate. The issuance of said certificate is discretionary and not mandatory.
(b)
In the event that a petition to foreclose the right of redemption is filed under the provisions of this section, notice of the filing of the petition shall be given to the taxing authority that conducted the sale by in person service, upon the taxing authority’s collector, thereby ending the period during which the taxpayer may redeem through the taxing authority.
(c)
A petitioner who has utilized this expedited foreclosure process shall commence, or cause to be commenced, substantial rehabilitation of the structure(s) on the parcel within six (6) months following the entry of the final foreclosure decree or be immediately subject to the non-utilization penalty set forth in chapter 5.1 of title 44.
History of Section.
P.L. 2018, ch. 351, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-26. - Deposit by petitioner to cover costs.

§ 44-9-26. Deposit by petitioner to cover costs.
The petitioner, at the time of filing his or her petition, shall deposit with the clerk of the superior court a sum sufficient to cover the costs of the proceedings as estimated by the court.
History of Section.
G.L. 1938, ch. 32, § 49; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-26.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-27. - Examination of title — Notice to interested parties of foreclosure petition.

§ 44-9-27. Examination of title — Notice to interested parties of foreclosure petition.
(a)
Upon the filing of a petition, the petitioner shall, at his or her own cost, select, with the approval of the court, a title company or an attorney familiar with the examination of land titles. This company or attorney shall make an examination of the title sufficient only to determine the persons who may be interested in the title, and the petitioner shall, upon the filing of the examiner’s report, notify all persons appearing to be interested, whether as equity owners, mortgagees, lienors, attaching creditors, or otherwise, as well as the tax collector in the municipality where the subject property is located, of the pendency of the petition, the notice to be sent to each by registered or certified mail and return of receipt required. In the event that any item mailed by certified mail is returned unopened, the petitioner shall send that notice to the addressee at the same address by first class regular mail, postage prepaid, and also, if the subject property is residential, petition the court for leave to serve the addressee by tacking said notice to the front door of the subject property. Other and further notice by publication or otherwise shall be given as the court may at any time order.
(b)
The notice, to be addressed “To all whom it may concern,” shall contain the name of the petitioner, the names of all known respondents, a description of the land, and a statement of the nature of the petition, shall fix the time when appearance may be entered, and shall contain a statement that, unless the notified party shall appear within the fixed time, a default will be recorded, the petition taken as confessed, and the right of redemption forever barred (Form 6).
History of Section.
G.L. 1938, ch. 32, § 44; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-27; P.L. 2002, ch. 140, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-28. - Order as to parties in default.

§ 44-9-28. Order as to parties in default.
After the fixed return day, to be at least twenty (20) days after the time of the actual issuance of notice, the court, if satisfied that the notice has been properly given, on motion of the petitioner shall enter an order defaulting all persons failing to file a timely answer, and decreeing that the petition as to them be taken as confessed (Form 8).
History of Section.
G.L. 1938, ch. 32, § 45; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-28; P.L. 2018, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-29. - Redemption by party to foreclosure proceedings.

§ 44-9-29. Redemption by party to foreclosure proceedings.
Any person claiming an interest, on or before the return day or within that further time as may on motion be allowed by the court, providing the motion is made prior to the fixed return day, shall, if he or she desires to redeem, file an answer setting forth his or her right in the land, and an offer to redeem upon the terms as may be fixed by the court. Where an answer has been timely filed, the court shall hear the parties, and may in its discretion make a finding allowing the party to redeem, within a time fixed by the court, upon payment to the petitioner of an amount sufficient to cover the original sum, costs, penalties, and all subsequent taxes, costs, and interest to which the petitioner may be entitled, together with the costs of the proceeding and counsel fee as the court deems reasonable. The court may impose other terms as justice and the circumstances warrant.
History of Section.
G.L. 1938, ch. 32, § 46; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-29; P.L. 2018, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-30. - Decree barring redemption.

§ 44-9-30. Decree barring redemption.
If a default is entered under § 44-9-28, or if redemption is not made within the time and upon the terms fixed by the court under § 44-9-29, or if at the time fixed for the hearing the person claiming the right to redeem does not appear to urge his or her claim, after having filed a timely answer, or if upon hearing the court determines that the facts shown do not entitle the person to redeem, a decree shall be entered which shall forever bar all rights of redemption.
History of Section.
G.L. 1938, ch. 32, § 47; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 1; G.L. 1956, § 44-9-30; P.L. 2018, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-31. - Contest of validity of tax title.

§ 44-9-31. Contest of validity of tax title.
If a person claiming an interest desires to raise any question concerning the validity of a tax title, the person shall do so by answer filed in the proceeding on or before the return day, or within that further time as may on motion be allowed by the court, providing the motion is made prior to the fixed return date, or else be forever barred from contesting or raising the question in any other proceeding. He or she shall also file specifications setting forth the matters upon which he or she relies to defeat the title; and unless the specifications are filed, all questions of the validity or invalidity of the title, whether in the form of the deed or proceedings relating to the sale, shall be deemed to have been waived. Upon the filing of the specifications, the court shall hear the parties and shall enter a decree in conformity with the law on the facts found.
History of Section.
G.L. 1938, ch. 32, § 48; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-31; P.L. 2018, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-32. - Recording of notices of foreclosure petition and final disposition.

§ 44-9-32. Recording of notices of foreclosure petition and final disposition.
Notice of filing the petition for foreclosure and notice of the final disposition shall be recorded in the proper registry of deeds (Forms 7 and 10).
History of Section.
G.L. 1938, ch. 32, § 50; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-32.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-33. - Practice following course of equity.

§ 44-9-33. Practice following course of equity.
Practice and procedure under chapters 7 — 9 of this title, not provided for in this title, shall follow the course of equity so far as equity is applicable.
History of Section.
G.L. 1938, ch. 32, § 51; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-33.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-34. - Holding and disposition of land foreclosed by city or town.

§ 44-9-34. Holding and disposition of land foreclosed by city or town.
After foreclosure by a city or a town of the rights of redemption under a tax title, the land shall be held and disposed of like any land belonging to it and held for municipal purposes, and shall not while held be assessed for taxes. The land may be disposed of without the necessity of giving the notice provided for by § 45-3-12.
History of Section.
G.L. 1938, ch. 32, § 52; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-34.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-35. - Errors and irregularities in proceedings.

§ 44-9-35. Errors and irregularities in proceedings.
No tax title shall be held to be invalid by reason of any error or irregularity which is neither substantial nor misleading, whether the error or irregularity occurs in the proceedings of the collector or the assessors or in the proceedings of any other official or officials charged with duties in connection with the establishment of the tax title, or in the proceedings to foreclose the rights of redemption as set forth in §§ 44-9-25 — 44-9-33. Failure of notice under §§ 44-9-9, 44-9-10 and 44-9-11 may only be raised by a party who was not sent notice and, if failure of notice is proved, the collector’s sale shall be invalid only as to that party and no other.
History of Section.
G.L. 1923, ch. 62, § 49; G.L. 1937, ch. 2533, § 1; G.L. 1938, ch. 32, §§ 50, 53; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-35; P.L. 2003, ch. 262, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-36. - Sale by city or town treasurer without foreclosure.

§ 44-9-36. Sale by city or town treasurer without foreclosure.
After one year from the purchase by a city or town of any parcels of land for nonpayment of taxes, if the treasurer is of the opinion that the parcels are of insufficient value to meet the taxes, interest, and charges and all subsequent taxes and assessments, together with the expenses of a foreclosure under § 44-9-25, and that the facts essential to the validity of the tax title on the lands have been adequately established, he or she may sell all the parcels, severally or together, at public auction to the highest bidder, first giving notice of the time and place of sale by publication in some public newspaper at least once a week for three (3) successive weeks before the sale, the first publication of which shall be at least twenty-one (21) days before the day of sale, including the day of the first publication in the computation. The treasurer at the auction may reject any bid which he or she deems inadequate. The treasurer shall execute and deliver to the highest bidder, whose bid has not been rejected as inadequate, a deed without covenant, except that the sale has in all particulars been conducted according to law. The deed shall not be valid unless recorded within sixty (60) days after the sale. Title taken pursuant to a sale under this section shall be absolute upon the recording of the deed of the treasurer in the proper registry of deeds within sixty (60) days (Forms 11 to 13).
History of Section.
G.L. 1938, ch. 32, § 54; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-36; P.L. 1965, ch. 178, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-37. - Surplus proceeds from sale without foreclosure.

§ 44-9-37. Surplus proceeds from sale without foreclosure.
If the amount received from the sale is more than the taxes, interest and charges, and subsequent taxes and assessments, on all land included in the sale, together with the expenses of the sale, the balance shall be deposited with the city or town treasurer to be paid to the person entitled to it if demanded within five (5) years, otherwise it shall enure to the city or town. If the surplus results from the sale of several parcels for a lump sum, it shall be held for the several owners in proportion to the prices at which the several parcels were originally assessed by the city or town.
History of Section.
G.L. 1938, ch. 32, § 54, P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-38. - Purchase by city or town at sale without foreclosure.

§ 44-9-38. Purchase by city or town at sale without foreclosure.
If no person bids at a sale, or if no bid deemed adequate by the treasurer is made at a sale, the treasurer shall then and there make public declaration of the fact, and if no bid or no bid deemed adequate is then made, the treasurer shall give public notice that the treasurer purchases the land for the city or town by which the tax is assessed; or if the person to whom the land is sold does not within ten (10) days pay to the treasurer the sum bid by him or her, the sale shall be void and the city or town shall be deemed to be the purchaser of the land. If the city or town becomes the purchaser, the treasurer shall execute to it a deed, which shall set forth the fact that no bid or no bid deemed adequate was made at the sale, or that the purchaser failed to pay the amount bid, as the case may be. The deed shall not be valid unless recorded within sixty (60) days after the sale under this section, and the title of the city or town to land conveyed shall be absolute upon the recording of the deed in the proper registry of deeds within sixty (60) days (Form 14).
History of Section.
G.L. 1938, ch. 32, § 55; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-38.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › 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, who, prior to the sale, neither redeems the land nor brings proceedings to enjoin the sale, shall, upon the recording of the deed as required by § 44-9-36 or 44-9-38, be forever barred from raising any question concerning the validity of the title conveyed, and a statement contained in the treasurer’s deed that service has been made, naming the persons who were served by registered or certified mail, shall be prima facie evidence of service (Form 12).
History of Section.
G.L. 1938, ch. 32, § 56; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-39.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-40. - Petition to establish title based on sale without foreclosure.

§ 44-9-40. Petition to establish title based on sale without foreclosure.
The holder of a title acquired under § 44-9-36 or 44-9-38 may file in the superior court a petition to establish his or her title by requiring all persons who would have an interest in the land involved, except for either the petitioner’s title or his or her claim of title originating under § 44-9-36 or 44-9-38, to show cause why they should not bring an action to try any claim or claims which they may have adverse to the petitioner’s title arising out of the tax proceedings upon which the title was based. The petition shall set forth on oath the petitioner’s source of title, giving a reference to the place, book, and page of record of the deed under § 44-9-36 or 44-9-38 upon which the petitioner relies, the description of the land involved which appeared in the tax deed upon which the deed under § 44-9-36 or 44-9-38 was based, the names of all persons known to the petitioner, and other facts as may be necessary for the information of the court; but the petitioner need not allege in the petition nor show during the hearing any error or irregularity in the tax proceedings upon which the title depends or any other defect in the title. The petition shall be in the alternative praying that the persons be ordered to show cause why they should not bring action to try the claim or claims or, if the persons do not appear within the time fixed or, having appeared, disobey the lawful order of the court to try their claim or claims, that the court enter a decree that they be forever barred from having or enforcing any claim or claims adversely to the petitioner, his or her heirs or assigns, in the land described (Form 15).
History of Section.
G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-40.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-41. - Notice of petition to establish title.

§ 44-9-41. Notice of petition to establish title.
Upon the filing of the petition, the petitioner shall notify all interested persons of the pendency of the petition, the notice to be sent to each interested person by registered or certified mail and the return of receipt to be required. Other and further notice by publication or otherwise shall be given as the court may at any time order. The notice, to be addressed “To all whom it may concern,” shall contain the name of the petitioner, the names of all respondents named in the petition, the description of the land, and a statement of the nature of the petition, shall fix the time when appearance may be entered, and shall contain a statement that unless the notified persons shall appear within the fixed time, they shall forever be barred from having or enforcing any adverse claim or claims to the petitioner, his or her heirs or assigns, in the described land.
History of Section.
G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-41.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-42. - Decree on petition to establish title.

§ 44-9-42. Decree on petition to establish title.
The notified persons shall by answer show why they should not be required to bring an action to try their claim or claims, and the court shall enter an appropriate decree relative to bringing and prosecuting the action. If the notified persons do not appear within the fixed time or, having appeared, disobey the lawful order of the court to try their claim or claims, the court shall enter a decree that they are forever barred from having or enforcing any adverse claim or claims to the petitioner, his or her heirs or assigns, in the described land.
History of Section.
G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-42.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-43. - Refund of purchase price when title based on collector’s sale, treasurer’s assignment, or sale without foreclosure adjudged invalid.

§ 44-9-43. Refund of purchase price when title based on collector’s sale, treasurer’s assignment, or sale without foreclosure adjudged invalid.
(a)
If, as the result of a petition, the title based on a collector’s sale, treasurer’s assignment, or sale without foreclosure is determined to be invalid by the superior court because of errors or irregularities in the tax proceedings upon which it was based, the clerk, upon request, shall issue a certificate to that effect. The treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the petitioner conveying all of the interest that he or she may have under it, together with the certificate, shall refund to the holder the amount paid, therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held.
(b)
If, prior to the filing of a petition, the title based on a collector’s sale, treasurer’s assignment, or sale without foreclosure is determined to be invalid by mutual agreement of the municipality and tax title holder, because of errors or irregularities in the tax proceedings upon which it was based, the treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the tax title holder conveying all of the interest that they may have under it, shall refund to the holder the amount paid therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held. Nothing in this subsection shall abrogate the authority of a municipality’s tax collector to redeem from a tax sale purchaser, in accordance with § 44-9-21, before an action to foreclose the right of redemption under § 44-9-25 has been filed, any property sold at tax sale where the collector determines administrative error has occurred.
History of Section.
G.L. 1938, ch 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-43; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4; P.L. 2018, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-44. - Recording of notices in proceeding to establish title.

§ 44-9-44. Recording of notices in proceeding to establish title.
Notice of filing the petition and notice of the final disposition of the petition shall be recorded in the proper registry of deeds.
History of Section.
G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-44.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-45. - Jurisdiction of proceedings to establish title — Practice and procedure.

§ 44-9-45. Jurisdiction of proceedings to establish title — Practice and procedure.
The superior court shall have jurisdiction of petitions under §§ 44-9-40 — 44-9-44 and, except as provided in this chapter, practice and procedure under these sections shall conform as nearly as possible to the superior court practice, rules, regulations, and procedure.
History of Section.
G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-45.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-47. - Definitions.

§ 44-9-47. Definitions.
As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise:
(1)
“Goods” means goods as defined in § 6A-9-102(a)(44).
(2)
“Lien” means the lien to secure the payment of personal property taxes described in § 44-9-48.
(3)
“Municipality” means any town or city of the state.
(4)
“Proceeds” means proceeds as defined in § 6A-9-102(a)(64).
(5)
“Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.
(6)
“Secured party” means a municipality.
(7)
“Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.
(8)
“Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.
History of Section.
P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › 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 and owned by the taxpayer upon the date of perfection, or upon the goods thereafter acquired by the taxpayer. The lien shall attach and become perfected at the time when a notice of lien is filed pursuant to the filing provisions of part 5 of chapter 9 of title 6A, except that the signature of the taxpayer against whose property the lien is claimed shall not be required on the notice of lien. Except as provided in this chapter, upon perfection, the lien shall have priority over all subsequently perfected liens and security interests. The lien shall not attach to or be applicable to proceeds nor shall the municipality filing the notice of lien have the status of a lien creditor, as defined in § 6A-9-102(a)(52).
History of Section.
P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › 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 receipt of this notice.
History of Section.
P.L. 1989, ch. 281, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › 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)
Be signed by the tax collector of the municipality (whose signature may be a facsimile signature);
(3)
Give the mailing addresses of the municipality party and the taxpayer;
(4)
Contain a statement indicating the types, or describing the items, of collateral;
(5)
State the amount of taxes and interest accrued (through a date specified in the notice of lien) claimed to be due to the municipality; and
(6)
State the tax year or years for which the taxes were assessed.
(c)
A notice of lien in the form of the financing statement prescribed by part 4 of chapter 9 of title 6A, which is adapted to comply with the requirements of subsection (b), will be sufficient for the purposes of the filing required by this section.
History of Section.
P.L. 1989, ch. 281, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › 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 any outstanding taxes or request a hearing with the city or town tax collector or designee.
History of Section.
P.L. 1989, ch. 281, § 1.