TITLE 44
Taxation

CHAPTER 44-9
Tax Sales

SECTION 44-9-52


§ 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.

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