R.I. Gen. Laws § 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.