§ 44-9-47. Definitions.
As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise:
(1) “Goods” means goods as defined in § 6A-9-102(a)(44).
(2) “Lien” means the lien to secure the payment of personal property taxes described in § 44-9-48.
(3) “Municipality” means any town or city of the state.
(4) “Proceeds” means proceeds as defined in § 6A-9-102(a)(64).
(5) “Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.
(6) “Secured party” means a municipality.
(7) “Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.
(8) “Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.
History of Section.P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
Structure Rhode Island General Laws
Section 44-9-1. - Tax titles on real estate.
Section 44-9-1.1. - Cumberland Hill fire district tax liens.
Section 44-9-2. - Taxes for which particular property liable.
Section 44-9-6. - Primary liability of life estate.
Section 44-9-7. - Advertising and taking or sale of real estate.
Section 44-9-8. - Sale of undivided part or whole of land.
Section 44-9-8.1. - Taking for taxes.
Section 44-9-8.2. - Deed of taking.
Section 44-9-8.3. - Sale of owner-occupied residential property to housing agency.
Section 44-9-9. - Notice and advertisement of sale.
Section 44-9-10. - Notice of sale to taxpayer.
Section 44-9-11. - Notice to mortgagees and other parties in interest.
Section 44-9-12. - Collector’s deed — Rights conveyed to purchaser — Recording.
Section 44-9-13. - Entry by collector not required — Recording of tax sale list.
Section 44-9-13.1. - Tax title holders — Filing required statements.
Section 44-9-14. - Purchase by collector for city or town.
Section 44-9-15. - Recital in deed to city or town.
Section 44-9-16. - Conveyance of several unimproved parcels by single deed — Apportionment of costs.
Section 44-9-17. - Lien for taxes assessed subsequent to sale.
Section 44-9-18. - Management and sale of land purchased by city or town — Assignment of tax title.
Section 44-9-18.2. - Cities and towns — Assignments to redevelopment agencies.
Section 44-9-18.3. - Tiverton — Assignments to the Tiverton land trust.
Section 44-9-18.4. - Westerly — Assignments to the Westerly land trust.
Section 44-9-19. - Right of redemption from city or town.
Section 44-9-20. - City or town treasurer’s release.
Section 44-9-21. - Redemption from purchaser other than city or town.
Section 44-9-22. - Proceedings as to low value lands unaffected by redemption provisions.
Section 44-9-23. - Certificate of redemption money paid to treasurer.
Section 44-9-24. - Title absolute after foreclosure of redemption — Jurisdiction of proceedings.
Section 44-9-25. - Petition for foreclosure of redemption.
Section 44-9-25.1. - Foreclosure of the rights of redemption on account of abandonment.
Section 44-9-25.3. - Expedited foreclosure of the rights of redemption on account of vacancy.
Section 44-9-26. - Deposit by petitioner to cover costs.
Section 44-9-27. - Examination of title — Notice to interested parties of foreclosure petition.
Section 44-9-28. - Order as to parties in default.
Section 44-9-29. - Redemption by party to foreclosure proceedings.
Section 44-9-30. - Decree barring redemption.
Section 44-9-31. - Contest of validity of tax title.
Section 44-9-32. - Recording of notices of foreclosure petition and final disposition.
Section 44-9-33. - Practice following course of equity.
Section 44-9-34. - Holding and disposition of land foreclosed by city or town.
Section 44-9-35. - Errors and irregularities in proceedings.
Section 44-9-36. - Sale by city or town treasurer without foreclosure.
Section 44-9-37. - Surplus proceeds from sale without foreclosure.
Section 44-9-38. - Purchase by city or town at sale without foreclosure.
Section 44-9-39. - Bar of persons notified of sale without foreclosure.
Section 44-9-40. - Petition to establish title based on sale without foreclosure.
Section 44-9-41. - Notice of petition to establish title.
Section 44-9-42. - Decree on petition to establish title.
Section 44-9-44. - Recording of notices in proceeding to establish title.
Section 44-9-45. - Jurisdiction of proceedings to establish title — Practice and procedure.
Section 44-9-47. - Definitions.
Section 44-9-48. - Lien — Perfection — Priority.
Section 44-9-49. - Notice of lien — Taxpayer.
Section 44-9-50. - Notice of lien — Secretary of state.
Section 44-9-51. - Notice to taxpayer — After lien has been perfected.
Section 44-9-52. - Effective period of lien — Limitation period.
Section 44-9-53. - Rights and remedies of municipality and taxpayer.