TITLE 44
Taxation

CHAPTER 44-9
Tax Sales

SECTION 44-9-51


§ 44-9-51. Notice to taxpayer – After lien has been perfected.

After the lien has been filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien has been perfected and the taxpayer has seven (7) business days from receipt of the certified letter to pay any outstanding taxes or request a hearing with the city or town tax collector or designee.

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