Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-9-18
Management and sale of land purchased by city or town â Assignment of tax title
# (a)
Cities or towns may make regulations for the possession, management, and sale of land purchased or taken for taxes not inconsistent with law or with the right of redemption.
The treasurer of any city or town holding a tax title, upon payment to the city or town of a sum not less or more than the amount necessary for redemption, may assign and transfer the tax title to any person, and may execute and deliver on behalf of the city or town any instrument necessary for this purpose. The treasurer shall send notice of the intended assignment to the owner of record at the ownerâs last known address, by registered or certified mail, at least ten (10) days prior to the assignment, but failure to receive the notice shall not affect the validity of the assignment.
The instrument of assignment shall be recorded within sixty (60) days from its date and if recorded shall be prima facie evidence of all facts essential to its validity.
Except as provided, all provisions of law applicable in cases where the original purchaser at a tax sale is other than the city or town shall after this apply in the case of an assignment, as if the assignee had been a purchaser for the original sum at the original sale and had paid to the city or town the subsequent taxes and charges included in the sum paid for the assignment (Forms 1 and 2).
# (b)
Neither a city or town nor any of its officers, agents or employees shall be liable or accountable to the owner or to any other person having an interest in the land for failure to collect rent or other income from the land; and neither the city or town nor any of its officers, agents or employees shall be liable for injury or damage caused by the possession of land or to the person or property of any person.
Amendment history
History of Section. G.L. 1938, ch. 32, § 39; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-18; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1.
Source: view the official text
In this chapter (40 sections)
- 44-9-2 · Taxes for which particular property liable
- 44-9-3 · Lien of fire district, lighting district, water district,…
- 44-9-4 · Collector of taxes â Powers, privileges, duties and…
- 44-9-5 · Agreements between cities or towns and fire districts, water…
- 44-9-6 · Primary liability of life estate
- 44-9-7 · Advertising and taking or sale of real estate
- 44-9-8 · Sale of undivided part or whole of land
- 44-9-8.1 · Taking for taxes
- 44-9-8.2 · Deed of taking
- 44-9-8.3 · Sale of owner-occupied residential property to housing agency
- 44-9-9 · Notice and advertisement of sale
- 44-9-10 · Notice of sale to taxpayer
- 44-9-11 · Notice to mortgagees and other parties in interest
- 44-9-12 · Collectorâs deed â Rights conveyed to purchaser â…
- 44-9-13 · Entry by collector not required â Recording of tax sale list
- 44-9-13.1 · Tax title holders â Filing required statements
- 44-9-14 · Purchase by collector for city or town
- 44-9-15 · Recital in deed to city or town
- 44-9-16 · Conveyance of several unimproved parcels by single deed â…
- 44-9-17 · Lien for taxes assessed subsequent to sale
- 44-9-18 · Management and sale of land purchased by city or town â…
- 44-9-18.1 · Barrington â Assignments to The Barrington Land…
- 44-9-18.2 · Cities and towns â Assignments to redevelopment agencies
- 44-9-18.3 · Tiverton â Assignments to the Tiverton land trust
- 44-9-18.4 · Westerly â Assignments to the Westerly land trust
- 44-9-19 · Right of redemption from city or town
- 44-9-20 · City or town treasurerâs release
- 44-9-21 · Redemption from purchaser other than city or town
- 44-9-22 · Proceedings as to low value lands unaffected by redemption…
- 44-9-23 · Certificate of redemption money paid to treasurer
- 44-9-24 · Title absolute after foreclosure of redemption â…
- 44-9-25 · Petition for foreclosure of redemption
- 44-9-25.1 · Foreclosure of the rights of redemption on account of…
- 44-9-25.2 · Foreclosure of the rights of redemption on account of…
- 44-9-25.3 · Expedited foreclosure of the rights of redemption on…
- 44-9-26 · Deposit by petitioner to cover costs
- 44-9-27 · Examination of title â Notice to interested parties of…
- 44-9-28 · Order as to parties in default
- 44-9-29 · Redemption by party to foreclosure proceedings
- 44-9-30 · Decree barring redemption