TITLE 44
Taxation

CHAPTER 44-9
Tax Sales

SECTION 44-9-13.1


§ 44-9-13.1. Tax title holders – Filing required statements.

Prior to receiving a deed, whoever has purchased a title to land under a sale for nonpayment of taxes or other assessment, shall file with the treasurer of the city or town and in the registry of deeds of the city or town a statement of his or her residence and place of business, with the street and number, if any. That person, who is not a resident of the city or town where the tax sale is held, shall also appoint an agent residing within the state, authorized to release the land. He or she shall also file the statement required by this section in which he or she shall also state the name of the agent and his or her residence and place of business, with the street number, if any. Whenever a person holding tax title changes his or her residence or place of business or agent, he or she shall file a new certificate. Tender of payment to, and service of process upon, the agent shall be sufficient tender to, or service upon, the holder of the tax title.

History of Section.
(P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.)