2012 -- S 3019

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LC02698

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

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A N A C T

RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY - MUNICIPAL

LIENS

     Introduced By: Senator Dawson T. Hodgson

     Date Introduced: May 24, 2012

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-7-11 of the General Laws in Chapter 44-7 entitled "Collection of

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Taxes Generally" is hereby amended to read as follows:

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     44-7-11. Collectors to furnish statements of liens. -- (a) Cities, towns or fire districts. -

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The collector of taxes for any city, town, or fire district shall, on written application by any

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person, and within five (5) days thereafter, excluding Saturdays, Sundays, and holidays, furnish to

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the applicant a single certificate of all taxes and other assessments, including water rates and

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charges, which at the time constitute liens on the parcel of real estate specified in the application

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and are payable on account of the real estate. The certificate shall be itemized and shall show the

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amounts payable on account of all taxes and assessments, rates, fees and charges, so far as the

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amounts are fixed and ascertained, and if the amounts are not then ascertainable, it shall be

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expressed in the certificate. In addition, the tax certificate shall include: (1) a statement as to

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whether there are any tax sales scheduled which would affect the parcel of real estate noted in the

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certificate; and (2) a statement as to whether any of taxes or other assessments noted on the tax

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certificate as being paid in full were paid as the result of a sale held pursuant to the provisions of

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chapter 9 of this title within the twelve (12) month period immediately preceding issuance of the

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certificate. Any city or town officer or board doing any act toward establishing any tax

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assessment, lien, fees or charge upon any real estate in the city or town shall transmit a notice of

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that act to the collector of taxes. The collector of taxes shall charge not more than twenty-five

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dollars ($25.00) for each certificate so issued, and the money so received shall be paid into the

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city or town treasury. A certificate issued on or after October 1, 1966, under this section may be

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filed or recorded with the land evidence records of the city or town in which the real estate shall

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be situated within sixty (60) days after its date, and if filed or recorded shall operate to discharge

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the parcel of real estate specified from the liens for all taxes, assessments or portions, rates, fees

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and charges which do not appear by the certificate to constitute liens, except the taxes,

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assessments or portions, rates, fees and charges which have accrued within one year immediately

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preceding the date of the certificate; provided, that they are noted in the certificate, and the taxes,

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assessments or portions, rates, and charges concerning which a statement has been filed or

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recorded in the land evidence records. A certificate issued under this section shall not affect the

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obligation of any person liable for the payment of any tax, assessment, rate, fee, or charge.

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      (b) The fee to be paid for filing the certificate with the registry of deeds is eight dollars

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($8.00).

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      (c) Barrington. - In the town of Barrington, the tax collector shall, upon application for

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any municipal lien certificate, include and attach to the certificate at no additional fee, a separate

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motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

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are due and payable to the town on account of any owner of any real estate referenced in the

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application. The closing agent presiding at the closing on any transfer of the real estate shall

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collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

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to the tax collector along with the forwarding address of the owner transferring the real estate.

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      (d) Warren. - In the town of Warren, the tax collector shall, upon application for any

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municipal lien certificate, include and attach to the certificate at no additional fee, a separate

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motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

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are due and payable to the town on account of any owner of any real estate referenced in the

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application. The closing agent presiding at the closing on any transfer of the real estate shall

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collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

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to the tax collector along with the forwarding address of the owner transferring the real estate.

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      (e) Smithfield. - In the town of Smithfield, the tax collector shall, upon application for

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any municipal lien certificate, include and attach the certificate at no additional fee, a separate

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motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

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are due and payable to the town on account of any owner of any real estate referenced in the

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application. The closing agent presiding at the closing on any transfer of the real estate shall

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collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

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to the tax collector along with the forwarding address of the owner transferring any real estate.

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This section does apply to refinancing transactions or to transfers of real estate within a family

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without consideration.

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      (f) City, town or fire district. - The collector of taxes for any city, town, or fire district

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may, upon application for any municipal lien certificate, include and attach to the certificate at no

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additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise

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taxes which at the time are due and payable to the town on account of any owner of any real

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estate referenced in the application. The closing agent presiding at the closing on any transfer of

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the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and

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transmit the sums to the tax collector along with the forwarding address of the owner transferring

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any real estate. This section does apply to refinancing transactions or to transfers of real estate

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within a family without consideration.

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      (g) Scituate. - In the town of Scituate, the tax collector shall, upon application for any

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municipal lien certificate, include and attach to the certificate at no additional fee, a separate

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motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

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are due and payable to the town on account of any owner of any real estate referenced in the

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application. The closing agent presiding at the closing on any transfer of the real estate shall

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collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

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to the tax collector along with the forwarding address of the owner transferring the real estate.

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      (h) Bristol. - In the town of Bristol, the tax collector shall, upon application for any

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municipal lien certificate, include and attach to the certificate at no additional fee, a separate

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motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

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are due and payable to the town on account of any owner of any real estate referenced in the

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application. The closing agent presiding at the closing on any transfer of the real estate shall

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collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

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to the tax collector along with the forwarding address of the owner transferring the real estate.

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      (i) East Greenwich. - In the town of East Greenwich, the tax collector shall, upon

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application for any municipal lien certificate, include and attach to the certificate at no additional

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fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes

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which at the time are due and payable to the town on account of any owner of any real estate

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referenced in the application. The closing agent presiding at the closing on any transfer of the real

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estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and

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transmit the sums to the tax collector along with the forwarding address of the owner transferring

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any real estate. This section does not apply to refinancing transactions or to transfers of real estate

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within a family without consideration.

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     SECTION 2. This act shall take effect upon passage.

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LC02698

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY - MUNICIPAL

LIENS

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     This act would make a technical correction to the general laws as it relates to the town of

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East Greenwich’s issuance of municipal lien certificates. The original legislation should have

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exempted refinances or transfers between family members without consideration.

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     This act would take effect upon passage.

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LC02698

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