R.I. Gen. Laws § 44-9-1.1 — Cumberland Hill fire district tax liens

(a) Taxes assessed against any person by the Cumberland Hill fire district 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 be superior to any other lien, encumbrance or interest in the real
estate, whether by way of mortgage, attachment, or otherwise, except easements and
restrictions.
(c) Every deed or mortgage presented for recording in connection with property located
in the Cumberland Hill fire district shall be accompanied by a certificate issued
by the Cumberland Hill fire district stating that all outstanding taxes assessed against
the property by the Cumberland Hill fire district have been paid.