R.I. Gen. Laws § 44-29-8 — Taxes as debt to state — Lien on real estate

The amount of any taxes, including interest and penalties, imposed by this chapter
shall be a debt due from the seller to the state, shall be recoverable at law in the
same manner as other debts, and until collected shall constitute a lien upon all the
seller’s real property located in this state, and this lien shall take precedence
over any other lien or encumbrance on the property.