Chapter 388
2013 -- S 0607
Enacted 07/15/13
A N A C T
RELATING TO
TAXATION - COLLECTION OF TAXES GENERALLY
Introduced By: Senators P Fogarty, Kettle, and Ottiano
Date Introduced: March 06, 2013
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)
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 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)
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 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)
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 not 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, 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 not apply to
refinancing transactions or to transfers of real estate
within a family without consideration.
(g)
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 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)
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 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
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.
(j)
application for any municipal lien certificate, include and
attach 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.
(k) Glocester. – In the town of
municipal lien certificate for taxes assessed against a mobile
or manufactured home, furnish a tax
certificate setting forth all taxes which at the time are due and
payable to the town on account of
any owner of any mobile or manufactured home referenced
in the application. The municipal lien
certificate for mobile and manufactured homes shall be processed
in accordance with subsection
(a) as set forth above. The
closing agent presiding at the closing on any transfer of a mobile or
manufactured home shall collect all sums due as set forth on the
tax certificate and transmit the
sums to the tax collector along with the forwarding
address of the owner transferring the mobile
or manufactured home.
SECTION 2. Chapter 44-7 of the General Laws entitled
"Collection of Taxes Generally"
is hereby amended by adding thereto the following
section:
44-7-28.
Glocester. –Tax
lien on mobile or manufactured home in the town. – (a)
Taxes assessed against any person in the town of
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
section 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 3. This act shall take effect upon passage and shall
apply to taxes assessed
December
31, 2012 and thereafter.
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LC00845
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