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2013 -- S 0887 | |
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LC01927 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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A N A C T | |
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RELATING TO TAXATION - TAX SALES | |
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Introduced By: Senators Ciccone, P Fogarty, Gallo, and Doyle | |
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Date Introduced: April 25, 2013 | |
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Referred To: Senate Judiciary | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Section 44-9-1 of the General Laws in Chapter 44-9 entitled "Tax Sales" is |
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hereby amended to read as follows: |
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44-9-1. Tax liens on real estate. -- (a) Taxes assessed against any person in any city or |
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town for either personal property or real estate shall constitute a lien on the real estate. The lien |
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shall arise and attach as of the date of assessment of the taxes, as defined in section 44-5-1. |
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(b) The lien shall terminate at the expiration of |
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estate has in the meantime been alienated and the instrument alienating the estate has been |
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recorded; otherwise, it shall continue until a recorded alienation of the estate. The lien shall be |
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superior to any other lien, encumbrance, or interest in the real estate whether by way of mortgage, |
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attachment, or otherwise, except easements and restrictions. |
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SECTION 2. This act shall take effect upon passage. |
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LC01927 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION - TAX SALES | |
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This act would extend the time a lien can be placed on property from three (3) years to |
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five (5) years. |
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This act would take effect upon passage. |
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LC01927 | |
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