R.I. Gen. Laws § 44-9-10 — Notice of sale to taxpayer

(a) Whether or not the person or general partnership to whom the estate is taxed as of
December 31st prior to the tax sale is a resident of this state, the collector shall,
in addition to the foregoing, notify the taxpayer of the time and place of sale first
by first-class mail not less than ninety (90) days before the date of sale or any
adjournment of the sale, and again by certified mail not less than forty (40) days
before the date of sale or any adjournment of the sale, sent postpaid to the street
address of the real estate liable for payment of taxes, and, if different, to the
taxpayer’s address listed with the tax assessor’s office of the city or town where
the real estate is located or to any other address which the taxpayer designates by
written notice to the tax assessor, or to the address of the taxpayer stated on the
deed recorded in the land evidence records of the city or town where the real estate
is located or to the last-known address of the taxpayer or be left at the taxpayer’s
last-known address or personally served on the taxpayer not less than thirty (30)
days before the date of sale or any adjournment of the sale, but no notice of adjournments
shall be necessary other than the announcement made at the sale. Copies of such notices
shall be provided to Rhode Island Housing and Mortgage Finance Corporation by mail
or hand delivery, or a manifest of such notices shall be electronically delivered
in a machine-readable format through secure means established by the Rhode Island
Housing and Mortgage Finance Corporation not less than forty (40) days before the
date of sale or any adjournment of the sale. Failure to notify the Rhode Island Housing
and Mortgage Finance Corporation as prescribed herein shall nullify any tax sale of
any property with respect to which such notice was not given.
(b) Persons aged sixty-five (65) years and over or persons suffering from a disability
may designate a third party to whom notice may be sent as required pursuant to this
section by advising the tax assessor of the name and address of the person.
(c) If the estate taxed is a corporation, the notice may be sent either by registered
or certified mail to its place of business or left at the business office of the corporation
with some person employed there.
(d) In the event the person to whom the estate is taxed is listed in the records of the
assessor and/or collector as having applied for and been granted a property tax abatement
based wholly or partially on the age of the taxpayer, then the collector shall also
notify the office of healthy aging by mail, hand delivery, or a manifest of such notices
shall be electronically delivered in a machine-readable format through the secure
means established by the Rhode Island Housing and Mortgage Finance Corporation pursuant
to subsection (a), not less than forty (40) days before the date of sale. Failure
to notify the office of healthy aging as prescribed herein shall nullify any tax sale
of any property with respect to which such notice was not given.
(e) Within ninety (90) days after the end of each calendar year, the office of healthy
aging shall prepare and submit an annual report to the governor, the speaker of the
house of representatives, the president of the senate, and the secretary of state.
The report shall contain information concerning the number of notices received by
the office of healthy aging pursuant to this section of law during the calendar year
and information concerning the identity of the specific parcels that might be sold
in each city or town as well as a description of exactly what action followed on each
such notice. The report shall conclude by indicating the present status of each case
in which the division received such a notice as well as an indication as to whether
each such case is open or closed.