Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-9-24 — Title absolute after foreclosure of redemption â Jurisdiction of proceedings
The title conveyed by a tax collectorâs deed shall be absolute after foreclosure of
the right of redemption by decree of the superior court as provided in this chapter.
Notwithstanding the rules of civil procedure or the provisions of chapter 21 of title 9, no decree shall be vacated except in a separate action instituted within six (6)
months following entry of the decree and in no event for any reason, later than six
(6) months following the entry of decree. Furthermore, the action to vacate shall
only be instituted for inadequacy of notice of the petition amounting to a denial
of due process or for the invalidity of the tax sale because the taxes for which the
property was sold had been paid or were not due and owing because the property was
exempt from the payment of such taxes. The superior court shall have exclusive jurisdiction
of the foreclosure of all rights of redemption from titles conveyed by a tax collectorâs
deed, and the foreclosure proceedings shall follow the course of equity in a proceeding
provided for in §§ 44-9-25 â 44-9-33.
Source: official text