reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-10.2. - Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town.

§ 44-7-10.2. Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town.
(a)
No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property which is the subject to the building permit application. This section does not apply to construction which serves to abate a pending notice of violation issued by the town of Glocester or any of its officials and/or representatives.
(b)
No demolition permit or building permit for the renovation or alteration of a mobile or manufactured home may be issued if the party assessed or mobile or manufactured home owner is in arrears for the payment of any tax, lien, or other town assessment on the mobile or manufactured home. This prohibition applies only to that mobile or manufactured home which is the subject of the permit application.
(c)
Any applicant seeking any demolition or building permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.
History of Section.
P.L. 2013, ch. 448, § 1; P.L. 2013, ch. 476, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-10.3. - Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.

§ 44-7-10.3. Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.
(a)
No license or permit issued by the town of Barrington, and required for the operation of a business, shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.
(b)
No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property that is the subject of the building permit application. This section does not apply to construction that serves to abate a pending notice of violation issued by the town of Barrington or any of its officials and/or representatives.
(c)
Any applicant seeking any license or permit or any renewal of any license or permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.
(d)
The licensing or permitting authority has the discretion to issue a license or permit, notwithstanding the forgoing, if the applicant has entered an approved repayment plan for the tax arrearage and is current on making payments pursuant to that plan or other grounds that the licensing or permitting authority deems meritorious.
History of Section.
P.L. 2020, ch. 22, § 1; P.L. 2020, ch. 48, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-12. - Action for recovery of tax.

§ 44-7-12. Action for recovery of tax.
(a)
The collector of any tax may recover the amount of the tax in an action against the person taxed, and in the complaint it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the defendant, specifying the city or town in which the tax was assessed and the time of ordering and assessing the tax.
(b)
The court may award a reasonable attorney’s fee to the prevailing party in any civil action arising from the collection of a municipal tax levy in which the court:
(1)
Finds that there was a complete absence of a justiciable issue of either law or fact raised by the losing party; or
(2)
Renders a default judgment against the losing party.
History of Section.
G.L. 1896, ch. 48, § 26; G.L. 1909, ch. 60, § 28; G.L. 1923, ch. 62, § 28; G.L. 1938, ch. 32, §§ 20, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-12; P.L. 1990, ch. 371, § 1; P.L. 1993, ch. 370, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-13. - Judgment for collector — Execution and levy.

§ 44-7-13. Judgment for collector — Execution and levy.
If judgment is rendered in favor of the collector, he or she shall have an allowance for his or her reasonable trouble in attending to the suit, to be taxed by the court in the bill of costs, and execution shall issue against the real and personal estate of the defendant, and the levy of the execution upon any real estate, upon which a lien for the tax is created by chapter 9 of this title, shall be deemed to relate back, and take effect from the time of commencement of the lien.
History of Section.
G.L. 1896, ch. 48, § 27; G.L. 1909, ch. 60, § 29; G.L. 1923, ch. 62, § 29; G.L. 1938, ch. 32, §§ 21, 28; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-13.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-14. - Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town.

§ 44-7-14. Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town.
The city or town council of any city or town may cancel in whole or in part, taxes assessed upon personal, mixed, or real property:
(1)
When there is a mistake in the assessment of a tax, and the tax assessors have certified to the fact, in writing, to the body authorized by the provisions of this section to cancel taxes, setting forth the nature of the mistake, the valuation of the property, the amount of the tax assessed, and the name of the person to whom the property was taxed.
(2)
When a person dies leaving no estate, or removes from the state and owns no property or interest in property within the state, and the tax collector or person acting in the capacity of tax collector certifies, in writing, to the body authorized by the provisions of this section to cancel taxes, as to the facts in the case.
(3)
When the council is advised by the city or town solicitor, or the person acting in the capacity of the solicitor, by written opinion that a tax is illegal, and the tax administrator concurs in the opinion.
(4)
When the council is acting pursuant to §§ 45-44-1 — 45-44-13 or a properly enacted city or town ordinance intended to encourage the renovation, rehabilitation, or construction of tax delinquent properties.
(5) Exeter.
The town council of the town of Exeter may cancel or forgive, in whole or in part, taxes assessed in the town of Exeter prior to January 1, 1994, when the taxpayer, under oath, proves to the satisfaction of the Exeter town council:
(i)
That the subject tax was paid or that the nonpayment of the tax was the direct result of the material error, neglect or omission of the Exeter tax collector;
(ii)
That the taxpayer relied in good faith to his or her detriment upon the error, neglect or omission; and
(iii)
That a gross inequity would arise if the tax, penalty and any interest accrued on the tax or penalty, were to be charged or collected accordingly.
History of Section.
G.L. 1923, ch. 62, § 40; P.L. 1931, ch. 1711, § 1; P.L. 1935, ch. 2259, § 3; G.L. 1938, ch. 32, §§ 41, 58; impl. am. P.L. 1939, ch. 660, § 70; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-14; P.L. 1978, ch. 132, § 1; P.L. 1997, ch. 242, § 1; P.L. 1997, ch. 355, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-15. - Certificate of cancellation — Attachment to tax list.

§ 44-7-15. Certificate of cancellation — Attachment to tax list.
Whenever any tax is cancelled in accordance with the provisions of § 44-7-14, the body canceling the tax shall certify to the tax collector, or person acting in the capacity of tax collector, that the tax has been cancelled, and the tax collector or person acting in the capacity of tax collector shall, upon receipt of the certification, immediately attach the certification to the tax list, whereupon it shall become a part of the list, and shall strike the cancelled tax from the list or correct the amount in the list, as the case may be. The liability of the collector of taxes or person acting in the capacity of collector of taxes and the surety on his or her bond shall be measured and determined by the tax list as amended by cancellations made under the provisions of this chapter, in the same manner and to the same extent as if it were the original list.
History of Section.
G.L. 1923, ch. 62, § 41; P.L. 1931, ch. 1711, § 1; G.L. 1938, ch. 32, §§ 42, 59; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-16. - Action by city or town treasurer against delinquent collector.

§ 44-7-16. Action by city or town treasurer against delinquent collector.
The city or town treasurer may have his or her action against any collector and his or her sureties, who shall neglect to pay in any tax to the city or town treasury by the time limited therefor.
History of Section.
G.L. 1896, ch. 48, § 31; G.L. 1909, ch. 60, § 33; G.L. 1923, ch. 62, § 33; G.L. 1938, ch. 32, §§ 34, 60; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-16.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-17. - Execution against delinquent collectors.

§ 44-7-17. Execution against delinquent collectors.
In every execution issued by any court against any delinquent collector or his or her sureties, the words “and real estate” shall be inserted immediately after the words “goods and chattels,” and the officer charged shall immediately attach and take possession of all the estate, real and personal, of the collector within his or her precinct, and shall immediately advertise the estate to be sold within twenty (20) days after this at public auction; and he or she shall cause enough of the estate to be sold to pay the amount of the execution, and all incidental costs and expenses; and the sale may be adjourned from time to time.
History of Section.
G.L. 1896, ch. 48, § 32; G.L. 1909, ch. 60, § 34; G.L. 1923, ch. 62, § 34; G.L. 1938, ch. 32, §§ 35, 61; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-18. - Execution against sureties of delinquent collector.

§ 44-7-18. Execution against sureties of delinquent collector.
If no estate of the collector can be found in the precinct of the officer, or if the estate is insufficient, the officer shall make return to the clerk’s office, and an alias execution shall immediately be issued against the sureties of the collector, for the amount unpaid, and costs and expenses, which shall be levied upon their estates, and proceeded with in the manner as directed by this chapter concerning collectors.
History of Section.
G.L. 1896, ch. 48, § 33; G.L. 1909, ch. 60, § 35; G.L. 1923, ch. 62, § 35; G.L. 1938, ch. 32, §§ 36, 62; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-18.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-19. - Action by co-tenant for contribution to tax.

§ 44-7-19. Action by co-tenant for contribution to tax.
A tenant in common or a joint tenant who pays the entire tax assessed for property held in common, or jointly, may recover from his co-tenants jointly or severally the proportion of the tax payable by the co-tenants in an action of the case.
History of Section.
G.L. 1938, ch. 32, § 63; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-19.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-20. - Actions for refund of taxes.

§ 44-7-20. Actions for refund of taxes.
No action to recover back a tax shall be maintained unless commenced within three (3) months after payment of the tax, nor unless the tax is paid under a written protest. In an action founded on an error or irregularity in the assessment or apportionment of the tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable, and no sale, contract, or levy shall be avoided solely by reason of the error or irregularity.
History of Section.
G.L. 1938, ch. 32, § 64; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-20.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-21. - Severability.

§ 44-7-21. Severability.
The powers granted and the duties imposed by chapters 7 — 9 of this title and their applicability to any persons, tax districts, or circumstances shall be construed to be independent and severable, and if any one or more sections, clauses, sentences, or parts of these chapters, or their applicability to any persons, tax districts, or circumstances shall be adjudged unconstitutional or invalid, the judgment shall not affect, impair, or invalidate the remaining provisions of these chapters, or their applicability to other persons, tax districts, or circumstances, but shall be confined in its operation to the specific provisions held unconstitutional and invalid and to the persons, tax districts, and circumstances affected by that invalidity.
History of Section.
G.L. 1938, ch. 32, § 65; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-21.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-22. - Remedy not exclusive.

§ 44-7-22. Remedy not exclusive.
The remedy provided by chapters 7 — 9 of this title shall be cumulative and shall not exclude or prevent the exercise of any other right, remedy, or process previously allowed by law or by previous enactment of the legislature.
History of Section.
P.L. 1957, ch. 126, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-23. - Exemption on uninhabited buildings.

§ 44-7-23. Exemption on uninhabited buildings.
No city or town council may cancel or abate, in whole or in part, taxes assessed upon any real property consisting of an uninhabited, boarded up, or otherwise uninhabitable building unless the property is or will be subject to eminent domain proceedings by the state or local government or an agency of these, and the state or local government or an agency of these participating in the eminent domain proceedings certifies that fact in writing to the city or town council.
History of Section.
P.L. 1968, ch. 283, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-24. - Legislatively created bodies — Collection of taxes, assessments, and other charges.

§ 44-7-24. Legislatively created bodies — Collection of taxes, assessments, and other charges.
No legal entity created by the general assembly, which is authorized to collect taxes, fees, assessments, rates, or other charges, including, but not limited to the Providence Water Supply Board and the city of Providence, shall refuse to accept cash-in-hand in payment of taxes, fees, assessments, rates, charges, or any other liability. Any legislatively created body shall be open for the collection of taxes, fees, assessments, rates, and charges during reasonable business hours. Failure of any legislatively created body to accept from any person cash-in-hand in payment of those liabilities set forth in this section shall discharge that person from the duty to pay that liability.
History of Section.
P.L. 1983, ch. 48, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-25. - Sale of rights to uncollected taxes that are due and payable.

§ 44-7-25. Sale of rights to uncollected taxes that are due and payable.
The collector, with the approval of the city or town council, is authorized to sell to a bank or other financial institution the rights of the city or town to receive taxes, which are due and payable as of the end of the city or town’s fiscal year and are uncollected at the time of the sale. Any agreement executed under this section shall be filed with the city or town clerk, but does not need to be filed or recorded under the Uniform Commercial Code, title 6A. The collector shall act as the sole collecting agent for the bank or financial institution and shall exercise the rights under chapters 7 — 9 of this title as to collection, enforcement of liens, and sale for nonpayment with respect to those taxes.
History of Section.
P.L. 1983, ch. 329, § 1; P.L. 1984, ch. 329, § 1; P.L. 1986, ch. 198, § 54.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-27. - Newport — Cancellation of real property taxes in the city.

§ 44-7-27. Newport — Cancellation of real property taxes in the city.
In addition to the provisions of § 44-7-14, the council of the city of Newport may cancel in whole or in part taxes, including late payment penalties and interest, assessed upon the following real property:
(1)
Real property located at Washington Street South Pier, tax assessor’s plat 16, lot 244, for any period of time after April 1, 1985, at which time ownership of the real property was transferred to the state of Rhode Island and the Rhode Island economic development corporation for the purpose of constructing berthing facilities for commercial fishing vessels.
(2)
Real property located at Washington Street, tax assessor’s plat 16, lots 113, 111.4 and 223, for any period of time after August 1, 1986, at which time ownership of the real property was transferred to the state of Rhode Island for the purpose of constructing a transportation and visitors’ center for the Newport Gateway project.
History of Section.
P.L. 1986, ch. 516, § 1; P.L. 1987, ch. 45, § 1; P.L. 1987, ch. 259, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-28. - Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town.

§ 44-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town.
(a)
Taxes assessed against any person in the towns of Glocester, Coventry, and Burrillville for either a mobile or manufactured home shall constitute a lien on the mobile or manufactured home. 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 twenty (20) years. The lien shall be superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of attachment or otherwise.
History of Section.
P.L. 2013, ch. 328, § 2; P.L. 2013, ch. 388, § 2; P.L. 2014, ch. 494, § 1; P.L. 2014, ch. 527, § 1; P.L. 2018, ch. 336, § 1; P.L. 2018, ch. 338, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-8 - Collection by Distress › Section 44-8-1. - Property subject to distraint.

§ 44-8-1. Property subject to distraint.
The collector may distrain personal property, except that which is exempt from attachment or distress by the laws of this state or of the United States, and may sell the property in the manner directed by this chapter.
History of Section.
G.L. 1896, ch. 48, §§ 17, 18; G.L. 1909, ch. 60, §§ 19, 20; G.L. 1923, ch. 62, §§ 19, 20; G.L. 1938, ch. 32, §§ 9, 18, 19; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-8 - Collection by Distress › Section 44-8-2. - Notice of sale of personal property distrained.

§ 44-8-2. Notice of sale of personal property distrained.
In all cases where personal property shall be levied on by any collector, the collector shall cause notice of the levy, and of the time and place of sale, to be left at the last and usual place of abode of the owner, or personally to be given to the owner, at least five (5) days previous to the appointed time of sale, if the owner has a last and usual place of abode in the state or if personal notice can be given to the owner. The collector shall also in all cases advertise the sale once a week for three (3) successive weeks in a newspaper, if there is one published in the town, if not, in the county, and shall also post up notices in three (3) public places in the city or town, at least twenty (20) days previous to the appointed time of sale.
History of Section.
G.L. 1896, ch. 48, §§ 19, 20; G.L. 1909, ch. 60, §§ 21, 22; G.L. 1923, ch. 62, §§ 21, 22; G.L. 1938, ch. 32, §§ 10, 20, 21; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-2.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-13. - Entry by collector not required — Recording of tax sale list.

§ 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 the clerk or recorder shall record or post in the land evidence records for their city or town within five (5) business days after the sale of real estate. The recorded or posted list shall include the assessed owner’s name, the address of the property, and the assessor’s plat and lot, and the recorded or posted list shall be conclusive evidence of the facts stated in the list.
(b)
No properties shall be sold at tax sale to any bidder who is delinquent in the paying of taxes or is an officer, more than ten percent (10%) shareholder or owner of a partnership or corporation or limited-liability company that is delinquent in the paying of taxes on any property located within the city or town in which the tax sale is held, unless the bidder has agreed to a written payment plan approved by the collector and is current on any and all payments required by the plan; provided, however, that no bidder shall be deemed to be delinquent for the purposes of this subsection if that bidder owes property taxes solely on properties wherein the right of redemption under § 44-9-25 has not yet been foreclosed. The collector may require a bidder or an authorized officer or partner of the bidder to execute an affidavit that the bidder is qualified under this provision.
History of Section.
G.L. 1896, ch. 48, § 14; G.L. 1909, ch. 60, § 16; G.L. 1923, ch. 62, § 16; G.L. 1938, ch. 32, §§ 15, 33; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-13; P.L. 1993, ch. 123, § 2; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1; 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 44-9-13.1. - Tax title holders — Filing required statements.

§ 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 his or her residence and place of business, with the street and number, if any. That person, who is not a resident of the city or town where the tax sale is held, shall also appoint an agent residing within the state, authorized to release the land. He or she shall also file the statement required by this section in which he or she shall also state the name of the agent and his or her residence and place of business, with the street number, if any. Whenever a person holding tax title changes his or her residence or place of business or agent, he or she shall file a new certificate. Tender of payment to, and service of process upon, the agent shall be sufficient tender to, or service upon, the holder of the tax title.
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 44-9-14. - Purchase by collector for city or town.

§ 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 charges is then made, the collector shall give public notice that the collector purchases for the city or town by which the tax is assessed the land as offered for sale at the amount of the tax and the charges and expenses of the levy and sale. This amount, together with the cost of recording the deed of purchase, shall be allowed the collector in his or her settlement with the city or town; provided, that the collector causes the deed to be duly recorded within sixty (60) days after the purchase and to be delivered to the city or town treasurer.
History of Section.
G.L. 1923, ch. 62, §§ 42, 43; P.L. 1935, ch. 2259, § 4; G.L. 1938, ch. 32, §§ 34, 43, 44; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-14.