§ 44-7-11. Collectors to furnish statements of liens.
(a) Cities, towns or fire districts. The collector of taxes for any city, town, or fire district shall, on written application
by any person, and within five (5) days thereafter, excluding Saturdays, Sundays,
and holidays, furnish to the applicant a single certificate of all taxes and other
assessments, including water rates and charges, which at the time constitute liens
on the parcel of real estate specified in the application and are payable on account
of the real estate. The certificate shall be itemized and shall show the amounts payable
on account of all taxes and assessments, rates, fees and charges, so far as the amounts
are fixed and ascertained, and if the amounts are not then ascertainable, it shall
be expressed in the certificate. In addition, the tax certificate shall include: (1)
a statement as to whether there are any tax sales scheduled which would affect the
parcel of real estate noted in the certificate; and (2) a statement as to whether
any of taxes or other assessments noted on the tax certificate as being paid in full
were paid as the result of a sale held pursuant to the provisions of chapter 9 of
this title within the twelve (12) month period immediately preceding issuance of the
certificate. Any city or town officer or board doing any act toward establishing any
tax assessment, lien, fees or charge upon any real estate in the city or town shall
transmit a notice of that act to the collector of taxes. The collector of taxes shall
charge not more than twenty-five dollars ($25.00) for each certificate so issued,
and the money so received shall be paid into the city or town treasury. A certificate
issued on or after October 1, 1966, under this section may be filed or recorded with
the land evidence records of the city or town in which the real estate shall be situated
within sixty (60) days after its date, and if filed or recorded shall operate to discharge
the parcel of real estate specified from the liens for all taxes, assessments or portions,
rates, fees and charges which do not appear by the certificate to constitute liens,
except the taxes, assessments or portions, rates, fees and charges which have accrued
within one year immediately preceding the date of the certificate; provided, that
they are noted in the certificate, and the taxes, assessments or portions, rates,
and charges concerning which a statement has been filed or recorded in the land evidence
records. A certificate issued under this section shall not affect the obligation of
any person liable for the payment of any tax, assessment, rate, fee, or charge.
(b) The fee to be paid for filing the certificate with the registry of deeds is eight
dollars ($8.00).
(c) Barrington. In the town of Barrington, the tax collector shall, upon application for any municipal
lien certificate, include and attach to the certificate at no additional fee, a separate
motor vehicle excise tax certificate setting forth all motor vehicle excise taxes
which at the time are due and payable to the town on account of any owner of any real
estate referenced in the application. The closing agent presiding at the closing on
any transfer of the real estate shall collect all sums due as set forth on the motor
vehicle excise tax certificate and transmit the sums to the tax collector along with
the forwarding address of the owner transferring the real estate.
(d) Warren. In the town of Warren, the tax collector shall, upon application for any municipal
lien certificate, include and attach to the certificate at no additional fee, a separate
motor vehicle excise tax certificate setting forth all motor vehicle excise taxes
which at the time are due and payable to the town on account of any owner of any real
estate referenced in the application. The closing agent presiding at the closing on
any transfer of the real estate shall collect all sums due as set forth on the motor
vehicle excise tax certificate and transmit the sums to the tax collector along with
the forwarding address of the owner transferring the real estate.
(e) Smithfield. In the town of Smithfield, the tax collector shall, upon application for any municipal
lien certificate, include and attach to the certificate at no additional fee, a separate
motor vehicle excise tax certificate setting forth all motor vehicle excise taxes
which at the time are due and payable to the town on account of any owner of any real
estate referenced in the application. The closing agent presiding at the closing on
any transfer of the real estate shall collect the sums due as set forth on the motor
vehicle excise tax certificate and transmit the sums to the tax collector along with
the forwarding address of the owner transferring any real estate. This section does
not apply to refinancing transactions or to transfers of real estate within a family
without consideration.
(f) City, town or fire district. The collector of taxes for any city, town, or fire district may, upon application
for any municipal lien certificate, include and attach to the certificate at no additional
fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle
excise taxes which at the time are due and payable to the town on account of any owner
of any real estate referenced in the application. The closing agent presiding at the
closing on any transfer of the real estate shall collect all sums due as set forth
on the motor vehicle excise tax certificate and transmit the sums to the tax collector
along with the forwarding address of the owner transferring any real estate. This
section does not apply to refinancing transactions or to transfers of real estate
within a family without consideration.
(g) Scituate. In the town of Scituate, the tax collector shall, upon application for any municipal
lien certificate, include and attach to the certificate at no additional fee, a separate
motor vehicle excise tax certificate setting forth all motor vehicle excise taxes
which at the time are due and payable to the town on account of any owner of any real
estate referenced in the application. The closing agent presiding at the closing on
any transfer of the real estate shall collect all sums due as set forth on the motor
vehicle excise tax certificate and transmit the sums to the tax collector along with
the forwarding address of the owner transferring the real estate.
(h) Bristol. In the town of Bristol, the tax collector shall, upon application for any municipal
lien certificate, include and attach to the certificate at no additional fee, a separate
motor vehicle excise tax certificate setting forth all motor vehicle excise taxes
which at the time are due and payable to the town on account of any owner of any real
estate referenced in the application. The closing agent presiding at the closing on
any transfer of the real estate shall collect all sums due as set forth on the motor
vehicle excise tax certificate and transmit the sums to the tax collector along with
the forwarding address of the owner transferring the real estate.
(i) East Greenwich. In the town of East Greenwich, the tax collector shall, upon application for any municipal
lien certificate, include and attach to the certificate at no additional fee, a separate
motor vehicle excise tax certificate setting forth all motor vehicle excise taxes
which at the time are due and payable to the town on account of any owner of any real
estate referenced in the application. The closing agent presiding at the closing on
any transfer of the real estate shall collect the sums due as set forth on the motor
vehicle excise tax certificate and transmit the sums to the tax collector along with
the forwarding address of the owner transferring any real estate. This section does
apply to refinancing transactions or to transfers of real estate within a family without
consideration.
(j) North Providence. In the town of North Providence, the tax collector shall, upon application for any
municipal lien certificate, include and attach the certificate at no additional fee,
a separate motor vehicle excise tax certificate setting forth all motor vehicle excise
taxes which at the time are due and payable to the town on account of any owner of
any real estate referenced in the application. The closing agent presiding at the
closing on any transfer of the real estate shall collect the sums due as set forth
on the motor vehicle excise tax certificate and transmit the sums to the tax collector
along with the forwarding address of the owner transferring any real estate. This
section does apply to refinancing transactions or to transfers of real estate within
a family without consideration.
(k) Glocester. In the town of Glocester, the tax collector shall, upon application for any municipal
lien certificate for taxes assessed against a mobile or manufactured home, furnish
a tax certificate setting forth all taxes which at the time are due and payable to
the town on account of any owner of any mobile or manufactured home referenced in
the application. The municipal lien certificate for mobile and manufactured homes
shall be processed in accordance with subsection (a) as set forth above. The closing
agent presiding at the closing on any transfer of a mobile or manufactured home shall
collect all sums due as set forth on the tax certificate and transmit the sums to
the tax collector along with the forwarding address of the owner transferring the
mobile or manufactured home.