Title 44, Title 44 Title 44

If at the time and place of sale no person bids an amount equal to the tax and charges for the land offered for sale, the collector shall then and there make public declaration of the fact; and, if no bid equal to the tax and charges is then made, the collector shall give public …

If the city or town becomes the purchaser, the deed to it, in addition to the statements required by § 44-9-12, shall set forth the fact that no sufficient bid was made at the sale or that the land was taken by the city or town and shall confer upon the city or town the rights an…

If any unimproved and unoccupied parcels of land are sold for nonpayment of taxes assessed against the same person, the collector may convey in one deed to the same purchaser, or convey to the city or town any number of lots so advertised and sold, and the deed shall state the am…

Whenever a city or town shall have purchased real estate for payment of taxes, the lien of the city or town on the real estate, for all taxes assessed subsequently to the assessment for payment of which the estate was purchased, shall continue, and it shall be unnecessary for the…

(a) Cities or towns may make regulations for the possession, management, and sale of land purchased or taken for taxes not inconsistent with law or with the right of redemption. The treasurer of any city or town holding a tax title, upon payment to the city or town of a sum not l…

Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Barrington may transfer and assign any or all tax titles held by the town for no monetary consideration to The Barrington Land Conservation Trust, Incorporated, a non-profit Rhode Island corporation, a…

Notwithstanding the provisions of § 44-9-18, the treasurer may transfer and assign any or all tax titles held by a city or town for no monetary consideration to the redevelopment agency of the city or town. The transfer shall not confer upon the redevelopment agency any greater r…

Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Tiverton, with the approval of the town council, may transfer and assign any or all tax titles held by the town for no monetary consideration to the Tiverton Land Trust, Incorporated, a non-profit Rhod…

Notwithstanding the provisions of § 44-9-18, the tax collector of the town of Westerly, with the approval of the town council, may transfer and assign any or all tax titles held by the town, for no monetary consideration, to the Westerly Municipal Land Trust, established by chapt…

(a) Any person having an interest in land sold for nonpayment of taxes, or his or her heirs or assigns, at any time prior to the filing of a petition for foreclosure under § 44-9-25, if the land has been purchased by the city or town and has not been assigned, may redeem the land…

If any person is taxed for several parcels of real estate, each of the parcels shall be liable for the payment of the tax assessed against it, even though the parcel may have been alienated, but no parcel shall be liable for any tax assessed against any other parcel. If any perso…

If land sold to a city or town for nonpayment of taxes, which has not been assigned, is redeemed, the treasurer shall sign, execute, and deliver on behalf of the city or town a release of all the right, title, and interest, which it acquired by the purchase in and to the land red…

Any person may redeem by paying or tendering to a purchaser, other than the city or town, his or her legal representatives, or assigns, or to the person to whom an assignment of a tax title has been made by the city or town, at any time prior to the filing of the petition for for…

Nothing in §§ 44-9-19 — 44-9-21 nor in §§ 44-9-25 — 44-9-33 shall be construed to prevent the title of a person or a city or town purchasing land at a sale under §§ 44-9-36 — 44-9-38 from becoming absolute without any foreclosure proceedings under these sections.

The treasurer shall receive any money paid to him or her instead of the purchaser or assignee of a tax title, and, if the period of one year has not passed from the date of sale, give to the person paying it a certificate specifying the amount paid, the name of the person to whom…

The title conveyed by a tax collector’s deed shall be absolute after foreclosure of the right of redemption by decree of the superior court as provided in this chapter. Notwithstanding the rules of civil procedure or the provisions of chapter 21 of title 9, no decree shall be vac…

(a) After one year from a sale of land for taxes, except as provided in §§ 44-9-19 — 44-9-22, whoever then holds the acquired title may bring a petition in the superior court for the foreclosure of all rights of redemption under the title. The petition shall set forth a descripti…

Notwithstanding the provisions of § 44-9-25, following a sale of land for taxes, whoever holds the acquired title, may bring an immediate petition in the superior court for the foreclosure of all rights of redemption upon a finding by the superior court of abandonment. The petiti…

(a) Notwithstanding the provisions of § 44-9-25, following a sale or taking of land for taxes, whenever the city or town holds the acquired title, the city or town may at any time foreclose all rights of redemption upon a finding by the superior court of constructive abandonment.…

(a) Notwithstanding the provisions of §§ 44-9-25 and 44-9-25.1 following a sale of property for taxes or fees, whomever then holds the title thereby acquired may bring a petition to the superior court for the foreclosure of all rights of redemption after the passage of sixty (60)…

The petitioner, at the time of filing his or her petition, shall deposit with the clerk of the superior court a sum sufficient to cover the costs of the proceedings as estimated by the court.

(a) Upon the filing of a petition, the petitioner shall, at his or her own cost, select, with the approval of the court, a title company or an attorney familiar with the examination of land titles. This company or attorney shall make an examination of the title sufficient only to…

After the fixed return day, to be at least twenty (20) days after the time of the actual issuance of notice, the court, if satisfied that the notice has been properly given, on motion of the petitioner shall enter an order defaulting all persons failing to file a timely answer, a…

Any person claiming an interest, on or before the return day or within that further time as may on motion be allowed by the court, providing the motion is made prior to the fixed return day, shall, if he or she desires to redeem, file an answer setting forth his or her right in t…

All taxes, charges, assessments, assessed against any person in any fire district, water district, sewer district, road district and lighting district within this state, pursuant to the act of incorporation of the district, for either real or personal estate, shall constitute a l…

If a default is entered under § 44-9-28, or if redemption is not made within the time and upon the terms fixed by the court under § 44-9-29, or if at the time fixed for the hearing the person claiming the right to redeem does not appear to urge his or her claim, after having file…

If a person claiming an interest desires to raise any question concerning the validity of a tax title, the person shall do so by answer filed in the proceeding on or before the return day, or within that further time as may on motion be allowed by the court, providing the motion …

Notice of filing the petition for foreclosure and notice of the final disposition shall be recorded in the proper registry of deeds (Forms 7 and 10).

Practice and procedure under chapters 7 — 9 of this title, not provided for in this title, shall follow the course of equity so far as equity is applicable.

After foreclosure by a city or a town of the rights of redemption under a tax title, the land shall be held and disposed of like any land belonging to it and held for municipal purposes, and shall not while held be assessed for taxes. The land may be disposed of without the neces…

No tax title shall be held to be invalid by reason of any error or irregularity which is neither substantial nor misleading, whether the error or irregularity occurs in the proceedings of the collector or the assessors or in the proceedings of any other official or officials char…

After one year from the purchase by a city or town of any parcels of land for nonpayment of taxes, if the treasurer is of the opinion that the parcels are of insufficient value to meet the taxes, interest, and charges and all subsequent taxes and assessments, together with the ex…

If the amount received from the sale is more than the taxes, interest and charges, and subsequent taxes and assessments, on all land included in the sale, together with the expenses of the sale, the balance shall be deposited with the city or town treasurer to be paid to the pers…

If no person bids at a sale, or if no bid deemed adequate by the treasurer is made at a sale, the treasurer shall then and there make public declaration of the fact, and if no bid or no bid deemed adequate is then made, the treasurer shall give public notice that the treasurer pu…

Any person having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under § 44-9-36 or 44-9-38, upon whom service of the notice of sale provided in § 44-9-36 has been made by registered or certified mail, who, prior to the sale, neither…

The collector of taxes of every fire district, water district, sewer district, road district and lighting district shall have all the powers and privileges and be subject to all the duties and liabilities which are conferred or imposed upon collectors of taxes in cities or towns.

The holder of a title acquired under § 44-9-36 or 44-9-38 may file in the superior court a petition to establish his or her title by requiring all persons who would have an interest in the land involved, except for either the petitioner’s title or his or her claim of title origin…

Upon the filing of the petition, the petitioner shall notify all interested persons of the pendency of the petition, the notice to be sent to each interested person by registered or certified mail and the return of receipt to be required. Other and further notice by publication o…

The notified persons shall by answer show why they should not be required to bring an action to try their claim or claims, and the court shall enter an appropriate decree relative to bringing and prosecuting the action. If the notified persons do not appear within the fixed time …

(a) If, as the result of a petition, the title based on a collector’s sale, treasurer’s assignment, or sale without foreclosure is determined to be invalid by the superior court because of errors or irregularities in the tax proceedings upon which it was based, the clerk, upon re…

Notice of filing the petition and notice of the final disposition of the petition shall be recorded in the proper registry of deeds.

The superior court shall have jurisdiction of petitions under §§ 44-9-40 — 44-9-44 and, except as provided in this chapter, practice and procedure under these sections shall conform as nearly as possible to the superior court practice, rules, regulations, and procedure.

The following forms may be used in proceedings for the collection of taxes under this chapter, and, if substantially followed, they shall be deemed sufficient for the proceedings to which they relate; but other suitable forms may also be used. Form No. 1 § 44-9-18 _______________…

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…

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 …

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…