Rhode Island § 44-23-12 § 44-23-12. Recording of lien against real estate — Discharge.

Rhode Island Statutes

§ 44-23-12 — § 44-23-12. Recording of lien against real estate — Discharge.

Rhode Island § 44-23-12

Title 44Taxation

Ch. 44-23Estate and Transfer Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-23-12 (§ 44-23-12. Recording of lien against real estate — Discharge.) 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 § 44-23-12 (2026).

Text

§ 44-23-12. Recording of lien against real estate — Discharge.
Whenever a statement is filed with the tax administrator showing the ownership of
            real property, the tax administrator shall notify the recorder of deeds or the clerk
            of the city or town, as the case may be, in which the real property is located, and
            the recorder of deeds shall note in the land records of his or her office the decedent's
            name, and the fact that all real property belonging to the decedent is impressed with
            a lien under the provisions of this chapter. Upon the discharge of the lien, the tax
            administrator shall send the recorder of deeds a further notice showing the dischar

Free access — add to your briefcase to read the full text and ask questions with AI

§ 44-23-12. Recording of lien against real estate — Discharge.

Whenever a statement is filed with the tax administrator showing the ownership of real property, the tax administrator shall notify the recorder of deeds or the clerk of the city or town, as the case may be, in which the real property is located, and the recorder of deeds shall note in the land records of his or her office the decedent's name, and the fact that all real property belonging to the decedent is impressed with a lien under the provisions of this chapter. Upon the discharge of the lien, the tax administrator shall send the recorder of deeds a further notice showing the discharge and the manner of the discharge. The recorder of deeds is paid out of any money appropriated for expenses of tax administration, a fee of one dollar and fifty cents ($1.50) for a completed entry.

Legislative History

P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, § 3; G.L. 1923, ch. 39, § 2; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-12; P.L. 1973, ch. 263, art. 5, § 1; P.L. 1978, ch. 170, § 2.