2018 -- S 2989

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LC005968

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY

     

     Introduced By: Senator P Fogarty

     Date Introduced: June 20, 2018

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

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

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Taxes Generally" is hereby amended to read as follows:

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

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town. Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the

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town.

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

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

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

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defined in ยง 44-5-1.

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

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

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by way of attachment or otherwise.

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     SECTION 2. This act shall take effect upon passage.

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LC005968

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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 add the town of Burrillville to those towns wherein taxes assessed on a

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mobile or manufactured home would constitute a lien on said home.

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     This act would take effect upon passage.

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LC005968

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