Rhode Island § 44-1-24 § 44-1-24. Acquisition of property for delinquent state taxes.

Rhode Island Statutes

§ 44-1-24 — § 44-1-24. Acquisition of property for delinquent state taxes.

Rhode Island § 44-1-24

Title 44Taxation

Ch. 44-1State Tax Officials

This text of Rhode Island § 44-1-24 (§ 44-1-24. Acquisition of property for delinquent state taxes.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-1-24 (2026).

Text

§ 44-1-24. Acquisition of property for delinquent state taxes.
(a) Whenever the tax administrator obtains a judgment against a person, firm, or corporation
            for taxes, including interest and penalties, owed to the tax administrator, and the
            real property of the person, firm, or corporation is being sold at a sheriff's sale
            to satisfy the judgment, the state properties committee shall, if requested by the
            tax administrator, cause its agent or representative to attend the sale and bid on
            the real property but not more than the amount of the state's judgment and its costs.
            If the state's bid is the highest, the state properties committee shall ac

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§ 44-1-24. Acquisition of property for delinquent state taxes.

(a) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriff's sale to satisfy the judgment, the state properties committee shall, if requested by the tax administrator, cause its agent or representative to attend the sale and bid on the real property but not more than the amount of the state's judgment and its costs. If the state's bid is the highest, the state properties committee shall acquire the real property and administer or dispose of it in accordance with chapter 6 of title 37.

(b) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest or penalties, owed to the tax administrator, and the personal property of the person, firm, or corporation, is being sold at a sheriff's sale to satisfy the judgment, the state purchasing agent shall, if requested by the tax administrator, cause his or her agent or representative to attend the sale and bid on the personal property but not more than the amount of the state's judgment and its costs. If the state's bid is the highest, the purchasing agent shall acquire the personal property and administer or dispose of it in accordance with chapter 2 of title 37.