Rhode Island General Laws
Chapter 44-7 - Collection of Taxes Generally
Section 44-7-10. - Priority of city or town taxes in insolvency.

§ 44-7-10. Priority of city or town taxes in insolvency.
Whenever any person shall become insolvent, or die insolvent, city or town taxes due from him or her or his or her estate shall have preference, after debts or taxes due the United States and this state, over all other debts or demands, save those due for necessary funeral charges, and for attendance and medicine during his or her last sickness.
History of Section.G.L. 1896, ch. 50, § 3; G.L. 1909, ch. 62, § 3; G.L. 1923, ch. 64, § 3; G.L. 1938, ch. 36, § 3; G.L. 1956, § 44-7-10.

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Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

Chapter 44-7 - Collection of Taxes Generally

Section 44-7-1. - Definitions.

Section 44-7-2. - Duty of collector to collect and pay over.

Section 44-7-3. - Collector’s records.

Section 44-7-4. - Continuance in force of collection warrants.

Section 44-7-5. - Removal of collector from office — New collection warrant.

Section 44-7-6. - City or town treasurer as collector.

Section 44-7-7. - Notice by collector to taxpayer of amount of tax.

Section 44-7-7.1. - Taxpayer information.

Section 44-7-7.2. - Portsmouth — Tax bill contents.

Section 44-7-8. - Permissive excise tax collection agreement.

Section 44-7-9. - Delegated authority.

Section 44-7-10. - Priority of city or town taxes in insolvency.

Section 44-7-10.1. - Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town.

Section 44-7-10.2. - Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town.

Section 44-7-10.3. - Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.

Section 44-7-11. - Collectors to furnish statements of liens.

Section 44-7-12. - Action for recovery of tax.

Section 44-7-13. - Judgment for collector — Execution and levy.

Section 44-7-14. - Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town.

Section 44-7-15. - Certificate of cancellation — Attachment to tax list.

Section 44-7-16. - Action by city or town treasurer against delinquent collector.

Section 44-7-17. - Execution against delinquent collectors.

Section 44-7-18. - Execution against sureties of delinquent collector.

Section 44-7-19. - Action by co-tenant for contribution to tax.

Section 44-7-20. - Actions for refund of taxes.

Section 44-7-21. - Severability.

Section 44-7-22. - Remedy not exclusive.

Section 44-7-23. - Exemption on uninhabited buildings.

Section 44-7-24. - Legislatively created bodies — Collection of taxes, assessments, and other charges.

Section 44-7-25. - Sale of rights to uncollected taxes that are due and payable.

Section 44-7-26. - Jeopardy collections of taxes.

Section 44-7-27. - Newport — Cancellation of real property taxes in the city.

Section 44-7-28. - Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town.