110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-9-47. Definitions
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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 sta…
R.I. Gen. Laws § 44-9-48. Lien — Perfection — Priority
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If any personal property tax, other than a tax on a motor vehicle, due any municipality is not paid within the time limited by law following the assessment date for the tax, then the municipality shall have a lien, upon perfection, upon the goods situated in this state and owned …
R.I. Gen. Laws § 44-9-49. Notice of lien — Taxpayer
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Prior to the lien being filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien will be filed against all goods situated in the state if the outstanding tax is not paid within seven (7) business days of receipt of…
R.I. Gen. Laws § 44-9-5. Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities
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(a) Cities and towns and fire districts, water districts, sewer districts, road districts, and lighting districts are authorized to make agreements with respect to the parcel of property upon which they respectively own tax titles in respect to the disposition of the liens, of th…