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.
Amendment history
History of Section. G.L. 1938, ch. 32, § 42; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-24; P.L. 2002, ch. 140, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4; P.L. 2018, ch. 351, § 1.
Source: view the official text
In this chapter (40 sections)
- 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
- 44-9-31 · Contest of validity of tax title
- 44-9-32 · Recording of notices of foreclosure petition and final…
- 44-9-33 · Practice following course of equity
- 44-9-34 · Holding and disposition of land foreclosed by city or town
- 44-9-35 · Errors and irregularities in proceedings
- 44-9-36 · Sale by city or town treasurer without foreclosure
- 44-9-37 · Surplus proceeds from sale without foreclosure
- 44-9-38 · Purchase by city or town at sale without foreclosure
- 44-9-39 · Bar of persons notified of sale without foreclosure
- 44-9-40 · Petition to establish title based on sale without foreclosure