Rhode Island § 44-9-1 § 44-9-1. Tax titles on real estate.

Rhode Island Statutes

§ 44-9-1 — § 44-9-1. Tax titles on real estate.

Rhode Island·Title 44 Taxation·Ch. 44-9 Tax Sales

§ 44-9-1. Tax titles on real estate.
(a) Taxes assessed against any person in any city or town for either personal property
            or real estate shall constitute a lien on the real estate. The lien shall arise and
            attach as of the date of assessment of the taxes, as defined in § 44-5-1.
         
(b) The lien shall terminate at the expiration of three (3) years after it first arises
            if the estate has in the meantime been alienated and the instrument alienating the
            estate has been recorded and no action for the enforcement of the lien has commenced;
            otherwise, it shall continue until a recorded alienation of the estate. The

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§ 44-9-1. Tax titles on real estate.

(a) Taxes assessed against any person in any city or town for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall terminate at the expiration of three (3) years after it first arises if the estate has in the meantime been alienated and the instrument alienating the estate has been recorded and no action for the enforcement of the lien has commenced; otherwise, it shall continue until a recorded alienation of the estate. The lien shall be superior to any other lien, encumbrance, or interest in the real estate whether by way of mortgage, attachment, receivership order, or otherwise, except easements, restrictions, and prior tax title(s) held by the Rhode Island housing and mortgage finance corporation. A final decree foreclosing all rights of redemption under this title shall constitute an alienation within the meaning of this section. The tax sale shall constitute an enforcement of the lien, but itself shall not constitute an alienation.

Rhode Island § 44-9-1 (§ 44-9-1. Tax titles on real estate.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

G.L. 1896, ch. 48, §§ 2, 3; G.L. 1909, ch. 60, §§ 2, 3; P.L. 1912, ch. 769, § 44; G.L. 1923, ch. 62, §§ 2, 3; G.L. 1938, ch. 32, §§ 2, 3, 22; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-1; P.L. 2018, ch. 351, § 1.