Tax Sales

SECTION 44-9-13

§ 44-9-13. Entry by collector not required – Recording of tax sale list.

(a) No entry upon the land by the collector shall be deemed necessary, but the collector in all cases of sales of real estate shall deliver to the clerk's or recorder's office a list of those properties sold at tax sale that the clerk or recorder shall record or post in the land evidence records for their city or town within five (5) business days after the sale of real estate. The recorded or posted list shall include the assessed owner's name, the address of the property, and the assessor's plat and lot, and the recorded or posted list shall be conclusive evidence of the facts stated in the list.

(b) No properties shall be sold at tax sale to any bidder who is delinquent in the paying of taxes or is an officer, more than ten percent (10%) shareholder or owner of a partnership or corporation or limited-liability company that is delinquent in the paying of taxes on any property located within the city or town in which the tax sale is held, unless the bidder has agreed to a written payment plan approved by the collector and is current on any and all payments required by the plan; provided, however, that no bidder shall be deemed to be delinquent for the purposes of this subsection if that bidder owes property taxes solely on properties wherein the right of redemption under § 44-9-25 has not yet been foreclosed. The collector may require a bidder or an authorized officer or partner of the bidder to execute an affidavit that the bidder is qualified under this provision.

History of Section.
(G.L. 1896, ch. 48, § 14; G.L. 1909, ch. 60, § 16; G.L. 1923, ch. 62, § 16; G.L. 1938, ch. 32, §§ 15, 33; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-13; P.L. 1993, ch. 123, § 2; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1; P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.)