Introduced By: Representatives Barr, Menard, Lowe, Iwuc and Carroll
Date Introduced : May 20, 1998
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) The collector of taxes for any city, {DEL or for any DEL}
town {ADD , or fire district ADD} 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 such application and are payable on
account of the real estate. The certificate shall be itemized
and shall show the amounts then 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 so 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 said 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 six dollars
($6.00), except that for tax certificates issued by the tax collector(s)
for the city of Woonsocket and the town of North Smithfield and
the town of Coventry and the town of Lincoln and the city of Cranston
and the town of West Warwick, the charge shall be twelve dollars
($12.00) 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 so filed or recorded shall operate to discharge
the parcel of real estate specified from the liens for all taxes,
assessments or portions thereof, rates, fees and charges which
do not appear by the certificate to constitute liens thereon,
except the taxes, assessments or portions thereof, 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 thereof, rates,
and charges concerning which a statement has been filed or recorded
in the land evidence records; provided, 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 shall be eight dollars ($8.00).
SECTION 2. This act shall take effect upon passage.