TITLE 44
Taxation

CHAPTER 44-9
Tax Sales

SECTION 44-9-8


§ 44-9-8. Sale of undivided part or whole of land.

If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction for the amount of the taxes, assessments, rates, liens, interest, and necessary intervening charges, the smallest undivided part of the land which will bring the amount, but not less than one percent (1%), or the whole for the amount if no person offers to take an undivided part.

History of Section.
(G.L. 1896, ch. 48, § 10; G.L. 1909, ch. 60, § 12; G.L. 1923, ch. 62, § 12; P.L. 1934, ch. 2100, § 1; G.L. 1938, ch. 32, §§ 12, 29; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-8; P.L. 2002, ch. 385, § 1.)