Title 44
Taxation

Chapter 53
Levy and Distraint

R.I. Gen. Laws § 44-53-12

§ 44-53-12. Certificate of sale.

(a) In the case of property sold as provided in § 44-53-9, the tax administrator shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate must state the real property purchased, for whose taxes it was sold, the name of the purchaser and the price paid.

(b) In the case of any real property sold as provided in § 44-53-9 and not redeemed in the manner and within the time provided in § 44-53-11, the tax administrator shall execute to the purchaser of the real property at the sale, upon the purchaser’s surrender of the certificate of sale, a deed of the real property purchased reciting the facts stated in the certificate.

(c) If real property is declared purchased by the state at a sale pursuant to § 44-53-9, the tax administrator shall at the proper time execute a deed for the property, and without delay cause the deed to be recorded in the proper registry of deeds.

History of Section.
P.L. 1993, ch. 138, art. 68, § 1.