TITLE 44
Taxation

CHAPTER 44-9
Tax Sales

SECTION 44-9-3


§ 44-9-3. Lien of fire district, lighting district, water district, sewer district and road district.

All taxes, charges, assessments, assessed against any person in any fire district, water district, sewer district, road district and lighting district within this state, pursuant to the act of incorporation of the district, for either real or personal estate, shall constitute a lien upon that person's real estate in the district for the space of three (3) years after the assessment, and, if the real estate is not alienated, then until the taxes or fees are collected.

History of Section.
(P.L. 1898, ch. 575, § 1; G.L. 1909, ch. 60, § 4; G.L. 1923, ch. 62, § 4; G.L. 1938, ch. 32, §§ 4, 24; P.L. 1946, ch. 1800, § 1; P.L. 1952, ch. 3021, § 1; G.L. 1956, § 44-9-3; P.L. 2003, ch. 262, § 1.)