CHAPTER 192
2001-S 298 am
Enacted 07/13/2001


A  N     A   C   T

RELATING TO TAXATION - - TAX SALES

Introduced By:  Senators McDonald and Igliozzi Date Introduced:  February 8, 2001

It is enacted by the General Assembly as follows:

SECTION 1. Section 44-9-11 of the General Laws in Chapter 44-9 entitled "Tax Sales" is hereby amended to read as follows:

44-9-11. Notice to mortgagees and other parties in interest. -- In case the collector shall advertise for sale any property, real, personal, or mixed, in which any person other than the person to whom the tax is assessed has an interest, it shall not be necessary for the collector to notify the interested party, except for the following interested parties, provided that their interest was of record at least ninety (90) days prior to the date set for the sale: mortgagees of record and mortgage assignees of record ,former fee holders whose right to redeem has not been foreclosed, holders of tax title, federal agencies having a recorded lien on the subject property, holders of life estates of record, and vested remainderment whose identity can be ascertained from an examination of the land or probate records of the municipality conducting the sale, and/or their assignees of record who shall be notified by the collector either by registered or certified mail sent postpaid to the last and usual place of abode or place of business of the mortgagee, not less than twenty (20) days before the date of sale or any adjournment of the sale, or be left at his or her last and usual place of abode, or personally served on him or her, not less than twenty (20) days before the date of sale or any adjournment of the sale thereof , to an agent authorized by appointment or by law to receive service of process, or to the address of the party in interest set forth in the recorded mortgage document or the recorded assignment, or to the last known address of the party in interest, but no notice of adjournments shall be necessary other than the announcement made at the sale. The posting and publication of the notice of the time and place of sale in the manner provided by section 44-9-9 shall be deemed sufficient notice to all other interested parties. This provision shall apply to all taxes levied prior to and subsequent to 1896.

SECTION 2. This act shall take effect upon passage.


As always, your comments concerning this page are welcomed and appreciated.

Thank you for stopping by!