Chapter 286

2011 -- S 0920

Enacted 07/12/11

 

A N A C T

RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY - MUNICIPAL LIEN

 

     Introduced By: Senators Hodgson, and Shibley

     Date Introduced: April 28, 2011

 

It is enacted by the General Assembly as follows:

 

     SECTION 1. Section 44-7-11 of the General Laws in Chapter 44-7 entitled "Collection of

Taxes Generally" is hereby amended to read as follows:

 

     44-7-11. Collectors to furnish statements of liens. -- (a) Cities, towns or fire districts. -

The collector of taxes for any city, town, or fire district shall, on written application by any

person, and within five (5) days thereafter, excluding Saturdays, Sundays, and holidays, furnish to

the applicant a single certificate of all taxes and other assessments, including water rates and

charges, which at the time constitute liens on the parcel of real estate specified in the application

and are payable on account of the real estate. The certificate shall be itemized and shall show the

amounts payable on account of all taxes and assessments, rates, fees and charges, so far as the

amounts are fixed and ascertained, and if the amounts are not then ascertainable, it shall be

expressed in the certificate. In addition, the tax certificate shall include: (1) a statement as to

whether there are any tax sales scheduled which would affect the parcel of real estate noted in the

certificate; and (2) a statement as to whether any of taxes or other assessments noted on the tax

certificate as being paid in full were paid as the result of a sale held pursuant to the provisions of

chapter 9 of this title within the twelve (12) month period immediately preceding issuance of the

certificate. Any city or town officer or board doing any act toward establishing any tax

assessment, lien, fees or charge upon any real estate in the city or town shall transmit a notice of

that act to the collector of taxes. The collector of taxes shall charge not more than twenty-five

dollars ($25.00) for each certificate so issued, and the money so received shall be paid into the

city or town treasury. A certificate issued on or after October 1, 1966, under this section may be

filed or recorded with the land evidence records of the city or town in which the real estate shall

be situated within sixty (60) days after its date, and if filed or recorded shall operate to discharge

the parcel of real estate specified from the liens for all taxes, assessments or portions, rates, fees

and charges which do not appear by the certificate to constitute liens, except the taxes,

assessments or portions, rates, fees and charges which have accrued within one year immediately

preceding the date of the certificate; provided, that they are noted in the certificate, and the taxes,

assessments or portions, rates, and charges concerning which a statement has been filed or

recorded in the land evidence records. A certificate issued under this section shall not affect the

obligation of any person liable for the payment of any tax, assessment, rate, fee, or charge.

      (b) The fee to be paid for filing the certificate with the registry of deeds is eight dollars

($8.00).

      (c) Barrington. - In the town of Barrington, the tax collector shall, upon application for

any municipal lien certificate, include and attach to the certificate at no additional fee, as a

separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at

the time are due and payable to the town on account of any owner of any real estate referenced in

the application. The closing agent presiding at the closing on any transfer of the real estate shall

collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

to the tax collector along with the forwarding address of the owner transferring the real estate.

      (d) Warren. - In the town of Warren, the tax collector shall, upon application for any

municipal lien certificate, include and attach to the certificate at no additional fee, as a separate

motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

are due and payable to the town on account of any owner of any real estate referenced in the

application. The closing agent presiding at the closing on any transfer of the real estate shall

collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

to the tax collector along with the forwarding address of the owner transferring the real estate.

      (e) Smithfield. - In the town of Smithfield, the tax collector shall, upon application for

any municipal lien certificate, include and attach to the certificate at no additional fee, as a

separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at

the time are due and payable to the town on account of any owner of any real estate referenced in

the application. The closing agent presiding at the closing on any transfer of the real estate shall

collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

to the tax collector along with the forwarding address of the owner transferring any real estate.

This section does apply to refinancing transactions or to transfers of real estate within a family

without consideration.

      (f) City, town or fire district. - The collector of taxes for any city, town, or fire district

may, upon application for any municipal lien certificate, include and attach to the certificate at no

additional fee, as a separate motor vehicle excise tax certificate setting forth all motor vehicle

excise taxes which at the time are due and payable to the town on account of any owner of any

real estate referenced in the application. The closing agent presiding at the closing on any transfer

of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate

and transmit the sums to the tax collector along with the forwarding address of the owner

transferring any real estate. This section does apply to refinancing transactions or to transfers of

real estate within a family without consideration.

      (g) Scituate. - In the town of Scituate, the tax collector shall, upon application for any

municipal lien certificate, include and attach to the certificate at no additional fee, as a separate

motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

are due and payable to the town on account of any owner of any real estate referenced in the

application. The closing agent presiding at the closing on any transfer of the real estate shall

collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

to the tax collector along with the forwarding address of the owner transferring the real estate.

      (h) Bristol. - In the town of Bristol, the tax collector shall, upon application for any

municipal lien certificate, include and attach to the certificate at no additional fee, as a separate

motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

are due and payable to the town on account of any owner of any real estate referenced in the

application. The closing agent presiding at the closing on any transfer of the real estate shall

collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums

to the tax collector along with the forwarding address of the owner transferring the real estate.

     (i) East Greenwich. In the town of East Greenwich, the tax collector shall, upon

application for any municipal lien certificate, include and attach to the certificate at no additional

fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes

which at the time are due and payable to the town on account of any owner of any real estate

referenced in the application. The closing agent presiding at the closing on any transfer of the real

estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and

transmit the sums to the tax collector along with the forwarding address of the owner transferring

any real estate. This section does apply to refinancing transactions or to transfers of real estate

within a family without consideration.

 

     SECTION 2. This act shall take effect upon passage.

     

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LC02420

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