Rhode Island General Laws
Chapter 44-9 - Tax Sales
Section 44-9-8.2. - Deed of taking.

§ 44-9-8.2. Deed of taking.
The instrument of taking shall be under the hand and seal of the collector and shall contain a statement of the cause of taking, a substantially accurate description of each parcel of land taken, the name of the person to whom the tax was assessed, the amount of the tax, and the incidental expenses and costs to the date of taking, and if notice of the sale was given to the Rhode Island Housing and Mortgage Finance Corporation and/or to the department of elderly affairs under the provisions of § 44-9-10, an affirmative certification as to which entity received notice and the date(s) on which each such notice was given shall be set forth in the instrument. This instrument of taking is not valid unless recorded within sixty (60) days of the date of taking. If recorded, it is prima facie evidence of all facts essential to the validity of the title taken. Title to the land taken shall vest in the city or town, subject to the right of redemption. The title shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the taxes with all intervening costs, terms imposed for redemption, and charges, with interest. The premises taken, both before and after either redemption or foreclosure, is also subject to and has the benefit of all easements and restrictions lawfully existing in, upon or over the land or appurtenant to the land, and all covenants and agreements running with the premises either at law or in equity, when taken.
History of Section.P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

Chapter 44-9 - Tax Sales

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 44-9-3. - Lien of fire district, lighting district, water district, sewer district and road district.

Section 44-9-4. - Collector of taxes — Powers, privileges, duties and liabilities of fire district, water district, sewer district, road district and lighting district.

Section 44-9-5. - Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities.

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 44-9-18.1. - Barrington — Assignments to The Barrington Land Conservation Trust, Incorporated.

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 44-9-25.2. - Foreclosure of the rights of redemption on account of constructive abandonment by a city or town.

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 44-9-43. - Refund of purchase price when title based on collector’s sale, treasurer’s assignment, or sale without foreclosure adjudged invalid.

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 44-9-46. - Forms.

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.

Section 44-9-54. - Validity of liens.

Section 44-9-55. - Discharge.

Section 44-9-56. - Filing fees.