R.I. Gen. Laws § 44-53-11 — Redemption of levied property

(a) Any person whose property has been levied upon shall have the right to pay the amount
due, together with the expense of the proceeding, if any, to the tax administrator
at any time prior to the sale of the property, and upon that payment the tax administrator
shall restore the property to the owner, and all further proceedings in connection
with the levy of the property shall cease from the time of that payment.
(b)(1) The owners of any real property sold as provided in § 44-53-9, their heirs, executors, or administrators, or any person having any interest in
the property, or a lien on the property, or any person in their behalf, shall be permitted
to redeem the property sold, or any particular tract of the property, at any time
within one hundred and eighty (180) days after the sale of the property.
(2) The property or tract of property shall be permitted to be redeemed upon payment to
the purchaser, or in case the purchaser cannot be found in the county in which the
property to be redeemed is situated, then to the tax administrator for the use of
the purchaser, the purchaser’s heirs, or assigns, the amount paid by the purchaser
and interest at the rate provided in § 44-1-7.
(c) When any lands sold are redeemed as provided in this section, the tax administrator
shall cause entry of the fact to be made upon record mentioned in § 44-53-14 and the entry shall be evidence of that redemption.