§ 44-9-8.1. Taking for taxes.
(a) Notwithstanding the provisions of § 44-9-8, upon a determination that the property is necessary for redevelopment, revitalization, or municipal purposes by the redevelopment agency of a municipality or, if there is no redevelopment agency and the city or town council makes that determination, then the municipality may take the land for the city or town.
(b) If a tax on land is not paid within fourteen (14) days after demand for the tax and remains unpaid at the date of taking, the collector may take the land for the city or town, first giving fourteen (14) days’ notice of his or her intention to exercise the power of taking, the notice may be served in the manner required by law for the service of civil cases or may be published. The notice shall contain a substantially accurate description of the lots or divisions of land to be sold, which shall be furnished to the collector by the assessors upon demand of the collector, the amount of tax assessed on each, and the names of all owners known to the collector. The notice of the sale of the undivided real estate of a deceased person assessed to his or her heirs or devisees or assessed in general terms to his or her estate shall contain the names of all the heirs or devisees interested in the real estate, if the probate records of the county where the land lies disclose their identity. The collector shall also, fourteen (14) days before the taking, post a conforming notice in two (2) or more convenient and public places.
(c) Whenever the collector of taxes of a city or town shall have taken land in the city or town he or she may, in the name and on behalf of the city or town, take immediate possession of the land and, until the tax title acquired is redeemed, collect the rent and other income from the land, this rent and income, after the payment of all necessary expenses in the care, repair, and management of the land shall be applied on account of the taxes, assessments, rates, charges, interest, and costs due the city or town on the land, with any balance remaining being paid to the person entitled to this rent and income.
(d) Upon petition of any person having a right to redeem the tax title, the superior court for the county where the land lies, if it adjudges justice and the circumstances warrant, may, upon any terms that it deems equitable, enjoin a taking of possession under this section or command the surrender of a possession taken. A city or town must designate a detailed purpose and plan for any land it takes at a tax sale within one year, or that land will be offered at the next tax sale.
(e) Neither the city or town nor any of its officers, agents or employees is liable or accountable to the owner or to any other person having an interest in the land for failure to collect rent or other income from the land; and neither the city or town nor any of its officers, agents, or employees is liable for injury or damage caused by the possession of land under this section to the land or to the person or property of any person.
History of Section.P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.
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.