§ 44-9-52. Effective period of lien Limitation period.
The lien shall be effective for a period of five (5) years from the date of filing of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the date of assessment for the taxes claimed to be due.
(P.L. 1989, ch. 281, § 1.)