2016 -- S 2740 AS AMENDED

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LC005292

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

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A N   A C T

RELATING TO TAXATION - TAX SALES

     

     Introduced By: Senator Harold M. Metts

     Date Introduced: March 10, 2016

     Referred To: Senate Finance

     (RI Housing)

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-9-10 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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     44-9-10. Notice of sale to taxpayer. -- (a) Whether or not the person or general

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partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of

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this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place

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of sale first by first-class mail not less than ninety (90) days before the date of sale or any

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adjournment of the sale, and again by certified mail not less than forty (40) days before the date

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of sale or any adjournment of the sale, sent postpaid to the street address of the real estate liable

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for payment of taxes, and, if different, to the taxpayer's address listed with the tax assessor's

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office of the city or town where the real estate is located or to any other address which the

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taxpayer designates by written notice to the tax assessor, or to the address of the taxpayer stated

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on the deed recorded in the land evidence records of the city or town where the real estate is

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located or to the last known address of the taxpayer or be left at the taxpayer's last known address

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or personally served on the taxpayer not less than thirty (30) days before the date of sale or any

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adjournment of the sale, but no notice of adjournments shall be necessary other than the

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announcement made at the sale. Copies of such notices shall also be sent provided to Rhode

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Island Housing and Mortgage Finance Corporation by mail or hand delivered at the same time as

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prescribed above, to the delivery, or a manifest of such notices shall be electronically delivered in

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a machine-readable format through secure means established by the Rhode Island Housing and

 

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Mortgage Finance Corporation not less than forty (40) days before the date of sale or any

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adjournment of the sale. Failure to notify the Rhode Island Housing and Mortgage Finance

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Corporation as prescribed herein shall nullify any tax sale of any property with respect to which

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such notice was not given.

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      (b) Persons aged sixty-five (65) years and over or persons suffering from a disability

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may designate a third party to whom notice may be sent as required pursuant to this section by

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advising the tax assessor of the name and address of the person.

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      (c) If the estate taxed is a corporation, the notice may be sent either by registered or

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certified mail to its place of business or left at the business office of the corporation with some

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person employed there.

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      (d) In the event the person to whom the estate is taxed is listed in the records of the

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assessor and/or collector as having applied for and been granted a property tax abatement based

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wholly or partially on the age of the taxpayer, then the collector shall also notify the department

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of elderly affairs by certified mail, or hand delivery, or a manifest of such notices shall be

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electronically delivered in a machine-readable format through the secure means established by the

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Rhode Island Housing and Mortgage Finance Corporation pursuant to subsection (a) above, as

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described herein not less than forty (40) days before the date of sale. Failure to notify the

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department of elderly affairs as prescribed herein shall nullify any tax sale of any property with

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respect to which such notice was not given.

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      (e) Within ninety (90) days after the end of each calendar year, the department of elderly

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affairs shall prepare and submit an annual report to the governor, the speaker of the house of

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representatives, the president of the senate and the secretary of state. The report shall contain

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information concerning the number of notices received by the department of elderly affairs

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pursuant to this section of law during the calendar year, and information concerning the identity

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of the specific parcels that might be sold in each city or town as well as a description of exactly

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what action followed on each such notice. The report shall conclude by indicating the present

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status of each case in which the department received such a notice as well as an indication as to

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whether each such case is open or closed.

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     SECTION 2. This act shall take effect upon passage on October 1, 2016.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - TAX SALES

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     This act would mandate tax collectors conducting tax sales provide the required notices

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to the Rhode Island Housing and Mortgage Finance Corporation as well as the department of

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elderly affairs, and that such notices could be provided electronically.

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     This act would take effect upon passage on October 1, 2016.

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