Chapter 242
2011 -- H 5658
Enacted 07/09/11
A N A C T
RELATING TO
TAXATION - TAX SALES
Introduced
By: Representatives Tarro, Cimini, Ucci, Serpa,
and
Date Introduced: March 03, 2011
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 or hand delivered at the
same time as prescribed above, to the Rhode Island Housing
and Mortgage Finance Corporation.
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 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.
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LC01251
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