R.I. Gen. Laws § 44-9-14 — Purchase by collector for city or town

If at the time and place of sale no person bids an amount equal to the tax and charges
for the land offered for sale, the collector shall then and there make public declaration
of the fact; and, if no bid equal to the tax and charges is then made, the collector
shall give public notice that the collector purchases for the city or town by which
the tax is assessed the land as offered for sale at the amount of the tax and the
charges and expenses of the levy and sale. This amount, together with the cost of
recording the deed of purchase, shall be allowed the collector in his or her settlement
with the city or town; provided, that the collector causes the deed to be duly recorded
within sixty (60) days after the purchase and to be delivered to the city or town
treasurer.