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:

     SECTION 1. Section 44-9-10 of the General Laws in Chapter 44-9 entitled "Tax Sales" is

hereby amended to read as follows:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

such notice was not given.

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

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

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

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

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

person employed there.

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

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

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

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

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

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

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

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

respect to which such notice was not given.

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

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

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

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

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

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

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

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

whether each such case is open or closed.

     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

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

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

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

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LC005292

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