S2923

	2014 -- S 2923
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	LC005439
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	STATE OF RHODE ISLAND
	IN GENERAL ASSEMBLY
	JANUARY SESSION, A.D. 2014
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	A N A C T
	RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY

	Introduced By: Senators Raptakis, and Kettle
	Date Introduced: April 30, 2014
	Referred To: Senate Finance
	It is enacted by the General Assembly as follows:
1	SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of
2	Taxes Generally" is hereby amended to read as follows:
3	44-7-28. Glocester -- Tax lien on mobile or manufactured home in the town
4	Glocester and Coventry Tax lien on mobile or manufactured home in the town. -- (a) Taxes
5	assessed against any person in the town towns of Glocester and Coventry for either a mobile or
6	manufactured home shall constitute a lien on the mobile or manufactured home. The lien shall
7	arise and attach as of the date of assessment of the taxes, as defined in section §44-5-1.
8	(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be
9	superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether
10	by way of attachment or otherwise.
11	SECTION 2. This act shall take effect upon passage.
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	LC005439
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	EXPLANATION
	BY THE LEGISLATIVE COUNCIL
	OF
	A N A C T
	RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY
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1	This act would give the town of Coventry a lien for taxes on mobile or manufactured
2	homes.
3	This act would take effect upon passage.
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	LC005439
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	LC005439 - Page 2 of 1