R.I. Gen. Laws § 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.