2016 -- S 3025

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LC005984

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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 - COLLECTION OF TAXES GENERALLY

     Introduced By: Senator Elaine J. Morgan

     Date Introduced: May 19, 2016

     Referred To: Senate Finance

     (by request)

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of

Taxes Generally" is hereby amended to read as follows:

     44-7-28. Glocester and Coventry Tax lien on mobile or manufactured home in the

town. – Glocester, Coventry and Richmond Tax lien on mobile or manufactured home in

the town. -- (a) Taxes assessed against any person in the towns of Glocester, and Coventry and

Richmond for either a mobile or manufactured home shall constitute a lien on the mobile or

manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as

defined in § 44-5-1.

      (b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be

superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether

by way of attachment or otherwise.

     SECTION 2. This act shall take effect upon passage.

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LC005984

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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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     This act would provide that taxes assessed for mobile or manufactured homes in the town

of Richmond would constitute a lien on the mobile or manufactured home.

     This act would take effect upon passage.

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LC005984

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