Title 44
Taxation

Chapter 9
Tax Sales

R.I. Gen. Laws § 44-9-50

§ 44-9-50. Notice of lien — Secretary of state.

(a) The notice of lien, in the form prescribed in this section, will be filed in the office of the secretary of state.

(b) The notice of lien will be in writing and will:

(1) Give the names of the taxpayer and the municipality party;

(2) Be signed by the tax collector of the municipality (whose signature may be a facsimile signature);

(3) Give the mailing addresses of the municipality party and the taxpayer;

(4) Contain a statement indicating the types, or describing the items, of collateral;

(5) State the amount of taxes and interest accrued (through a date specified in the notice of lien) claimed to be due to the municipality; and

(6) State the tax year or years for which the taxes were assessed.

(c) A notice of lien in the form of the financing statement prescribed by part 4 of chapter 9 of title 6A, which is adapted to comply with the requirements of subsection (b), will be sufficient for the purposes of the filing required by this section.

History of Section.
P.L. 1989, ch. 281, § 1.