§ 44-11.1-7. Lien on real estate.
The amount of any tax, penalty, and interest charge imposed upon any political organization under the provisions of this chapter shall, until collected, constitute a lien upon the political organization’s real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.
History of Section.
P.L. 2010, ch. 136, § 1.