Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-9-46
Forms
The following forms may be used in proceedings for the collection of taxes under this chapter, and, if substantially followed, they shall be deemed sufficient for the proceedings to which they relate; but other suitable forms may also be used.
Form No. 1
§ 44-9-18
This notice to be sent by registered or certified mail.
NOTICE OF INTENTION TO ASSIGN TAX TITLE State of Rhode Island
____
Name of City or Town
OFFICE OF THE TREASURER
____
(Name of owner of record), 20 ____
____
(Last known address)
You are hereby notified that after the expiration of ten (10) days from the date of this notice I, ____ , Treasurer of the City â Town of ____ , intend to assign and transfer to ____ the tax title on the hereinafter described land upon the payment by him or her of a sum not less than the amount necessary for redemption, the tax title having been acquired by the city or town under a tax collectorâs deed dated ____ , 20 ____ , and recorded in the Registry of Deeds, Book ____ , Page ____ .
DESCRIPTION OF LAND
____ Treasurer of ____
Name of City or Town
Form No. 2
§ 44-9-18
INSTRUMENT OF ASSIGNMENT OF TAX TITLE (This instrument must be recorded within sixty (60) days from its date) STATE OF RHODE ISLAND
____
Name of City or Town
OFFICE OF THE TREASURER
I, ____ , Treasurer of the City â Town of ____ , pursuant to the provisions of § 44-9-18, in consideration of ____ /100 dollars to me paid, do hereby on behalf of the city â town assign and transfer to (Name of Assignee) of (No., Street, City, State), the tax title acquired by the city â town on the hereinafter described land under a tax collectorâs deed dated ____ 20 ____ , and recorded in the ____ Registry of Deeds, Book ____ , Page ____ DESCRIPTION OF LAND The above-mentioned sum is not less than the amount necessary for redemption, and includes all taxes assessed on the land subsequent to the assessment, for nonpayment of which the land was so purchased, and which have not been paid.
On ____ , 20 ____ , notice of intended assignment was sent by registered or certified mail to the owner of record as follows:
____
(Name) ____
(Last known address)
In Witness Whereof, I have hereunto set my hand and seal this ____ day of ____ , 20 ____ .
WITNESS
____
Treasurer
STATE OF RHODE ISLAND,
County of ____
In the ____ of ____ this ____ day of ____ 20____ , personally appeared before me ____ , Treasurer of the City â Town of ____ , known to me and known by me to be the person who executed the foregoing instrument, and acknowledged the instrument, by him or her signed in that capacity to be his or her free and voluntary act and deed.
____
Notary Public.
Form No. 3
§ 44-9-20
FORM OF DEED WHEN ESTATE IS REDEEMED UNDER SECTION 44-9-19 KNOW ALL MEN BY THESE PRESENTS, That the ____ of ____ , in consideration of ____ , to it paid by ____ of ____ , the receipt whereof is hereby acknowledged, does hereby remise, release, and forever quitclaim unto ____ all the right, title, and interest which ____ of ____ acquired, by or under a deed made to it by the Collector of Taxes for the city â town of ____ , dated ____ 20 ____ , and recorded in Deed Book ____ Page ____ in and to the following parcel of real estate:
(Description)
To have and to hold the above-released premises, with all the privileges and appurtenances to the premises belonging, to ____ , h ____ heirs and assigns, to h ____ and their use and behoof forever.
In witness whereof, etc.
____
By: ____
Treasurer
Acknowledgment. See Form 2.
Form No. 4
§ 44-9-23
TREASURERâS CERTIFICATE OF RECEIPT OF MONEY PAID FOR PURPOSE OF REDEMPTION STATE OF RHODE ISLAND
____
Name of City or Town
OFFICE OF THE TREASURER
I, ____ , Treasurer of the City â Town of ____ , hereby certify that on this day of ____ , 20 ____ , pursuant to the provisions of § 44-9-19 â 44-9-23, (Name of person redeeming) ____ , residing at ____ (No., Street, City or Town, and State), ____ who claims to be the holder of an interest in â a mortgage on the land hereinafter described, which was purchased for nonpayment of the 20 ____ tax assessed thereon to ____ , has paid to me as Treasurer of the city â town the amount of ____ /100 dollars for the purpose of redeeming the land from the tax title thereby held by (Present holder of tax title), residing at ____ (No., Street, City or Town, and State) ____ , under a tax collectorâs deed dated ____ , 20 ____ , and recorded in ____ Registry of Deeds, Book ____ , Page ____ .
(If there has been no assignment, strike out the following reference)
____ the tax title having been assigned to the above-named ____ (present holder of tax title) ____ by instrument of assignment dated ____ , 20 ____ , and recorded in the registry, Book ____ , Page ____ .
The above-mentioned amount is computed as follows:
(Strike out whichever computation is inapplicable) TITLE HELD BY ORIGINAL TITLE HELD BY ASSIGNEE PURCHASER Original Sum for which Amount Stated in Land was Sold $ Instrument of Assignment $ Intervening Taxes and Taxes and Costs Paid Costs Paid by Pur-by Assignee since chaser
Assignment
Interest According to
Interest According to
Law
Law
Recording
Recording
____
____
TOTAL AMOUNT PAID
$
TOTAL AMOUNT PAID
$
DESCRIPTION OF LAND
In Witness, etc.
____
By: ____
Treasurer
Acknowledgment. See Form 2.
Form No. 5
§ 44-9-25
STATE OF RHODE ISLAND
PETITION TO FORECLOSE RIGHT OF REDEMPTION To the Honorable Judges of the Superior Court:
The undersigned hereby represents that the land hereinafter described was sold on
____ (Date of sale) ____ for nonpayment of taxes by the town or city of ____ in the County of ____ by instrument dated ____ and duly recorded on (Date) ____ in Book ____ , Page ____ ; that more than one year from the date of the sale has elapsed and no redemption has been made; that these proceedings have been conducted according to law; that the deed was recorded within sixty (60) days from date of sale â that the undersigned now holds title under the instrument; that the following are the names and addresses of all persons known to the undersigned who have any interest in the land, other than the petitioner to wit: (Also give name of wife or husband of the equity owner) Name ____ Address ____ Nature of Interest ____ that the assessed value of the land and buildings is $____ ; and that the land is described as follows:
(Description)
WHEREFORE your petitioner prays that the rights of all persons entitled to redeem from the proceedings may be foreclosed, that the Court enter a decree that the title of the petitioner to the land under the proceedings is absolute, and that all rights of redemption are barred, and for such other and further relief as may seem meet and proper to the Court.
Name ____
Address ____
On this ____ day of ____ , 20 ____ , personally appeared before me the within named, known to me to be the signer of the foregoing petition, and made oath that the statements therein contained so far as made of ____ own knowledge are true and so far as made upon information and belief that ____ believe them to be true.
Before me
____
Notary Public
____
Attorney for Petitioner
Form No. 6
§ 44-9-27
CITATION
STATE OF RHODE ISLAND
OFFICE OF THE CLERK OF THE SUPERIOR COURT PETITION TO FORECLOSE RIGHT OF REDEMPTION No.
TO ALL WHOM IT MAY CONCERN, and to ____ Whereas, a petition has been presented to the Court by ____ of ____ in the County of ____ and the State to foreclose all rights of redemption from the lien proceedings described in the petition in and concerning a certain parcel of land situate in the County of
____ and in the State, bounded and described in the petition as follows:
(Description)
If you desire to make any objection or defense to the petition, you or your attorney must file a written appearance and an answer, under oath, setting forth clearly and specifically your objections or defense to each part of the petition, in the office of the Superior Court in ____ on or before the ____ day of ____ next, that you may then and there show cause, if any, why the prayer of the petition should not be granted.
Unless your appearance is filed by or for you, your default will be recorded, the petition will be taken as confessed, and you will be forever barred from contesting the petition or any decree entered thereon. And in addition to the usual service of this notice as required by law, it is ordered that the foregoing citation be published once each week for three (3) successive weeks in the ____ a newspaper published in ____ (optional).
Witness, the Seal of our Superior Court at ____ this ____ day of ____ , 20 ____ .
____Clerk
CERTIFICATE OF SERVICE BY REGISTERED OR CERTIFIED MAIL I hereby certify that I have this day served the foregoing citation by causing to be mailed a duly attested copy thereof of each respondent named therein whose address was furnished by the petitioner or otherwise known to me, the copies being sent by
____ mail and return receipts required.
____
Attorney for Petitioner
CERTIFICATE OF SERVICE BY PUBLICATION
____ 20 ____
I hereby certify that I have caused the foregoing citation to be published once each week for three (3) successive weeks in the ____ a newspaper published in ____ , in the County of ____ , and the State, to wit: on the ____ day of ____ , the ____ day of ____ , and the ____ day of ____ , 20 ____ , a copy of which publication is hereto annexed.
____
Attorney for Petitioner
Form No. 7
§ 44-9-32
(To be recorded in the Registry of Deeds) NOTICE OF FILING PETITION STATE OF RHODE ISLAND SUPERIOR COURT To all whom it may concern:
____
____ hereby give notice that, on the ____ day ____ of ____ , 20 ____ filed in the Court a petition against* to foreclose the right of redemption acquired under a certain tax deed (or deeds) from the Collector of Taxes for the City (or Town) of ____ , in the County of ____ and the State, to me dated ____ , and recorded with ____ Deeds in Book ____ , Page ____ the deed (or deeds) covers a certain parcel of land situated in ____ in the County of ____ and the State, which is described as follows:
(Description)
____
*Name all respondents as in petition.
Form No. 8
§ 44-9-28
MOTION FOR DECREE PRO CONFESSO STATE OF RHODE ISLAND SUPERIOR COURT
No. ____
In the matter of the Petition of ____ And now comes the petitioner in the above-entitled case and moves that a general default of all parties respondent, whether named in the notice or not, who have not appeared or answered, be recorded, and that the application as to them be taken for confessed.
____
Attorney for Petitioner
Form No. 9
§ 44-9-30
FINAL DECREE IN TAX LIEN CASE
STATE OF RHODE ISLAND
SUPERIOR COURT
Case No. ____ vs.
DECREE
This case came on to be heard and was argued by counsel, and thereupon, upon consideration thereof, it is ORDERED, ADJUDGED AND DECREED that all rights of redemption are forever foreclosed and barred under the deed given by the Collector of Taxes for the ____ of ____ in the County of ____ and the State, dated ____ and duly recorded in Book ____ , Page ____ By the Court.
Attest:
____
Clerk
Dated ____
Form No. 10
§ 44-9-32
NOTICE OF DISPOSAL IN TAX LIEN CASE STATE OF RHODE ISLAND SUPERIOR COURT This is to certify that the petition of vs.
to foreclose the right of redemption under certain deed ____ for nonpayment of taxes, given by the Collector of Taxes for the ____ in the County of ____ and the State, dated ____ and duly recorded in Book ____ , Page ____ was filed in this Court on ____ .
Thereafter due proceedings under the petition were instituted according to law, and finally on ____ , a decree forever foreclosing and barring all rights of redemption under the deed was entered, and this notice of final disposition of the petition is directed to be recorded in the Registry of Deeds for the City of ____ in ____ County, pursuant to § 44-9-32.
By the Court,
Attest:
____
Clerk
Dated ____
Form No. 11
§ 44-9-36
NOTICE OF SALE â LAND OF LOW VALUE STATE OF RHODE ISLAND
____
Name of City or Town
OFFICE OF THE TREASURER
____ , 20 ____
NOTICE IS HEREBY GIVEN THAT ON ____ the ____ day of ____ , 20 ____ , at ____ oâclock ____ M., at ____ (Place of Sale) ____ pursuant to the provisions of §§ 44-9-36 â 44-9-45, I SHALL OFFER FOR SALE AT PUBLIC AUCTION, severally or together, certain parcels of land of low value listed below, these parcels having been purchased by the City â Town of ____ for nonpayment of the taxes due thereon.
(List of Parcels)
____
Treasurer of ____
(Name of City or Town)
To be posted in some convenient and public place in the city or town at least fourteen
(14) days before the sale.
Form No. 12
§ 44-9-36
NOTICE OF SALE
LAND OF LOW VALUE
STATE OF RHODE ISLAND
____
Name of City or Town
OFFICE OF THE TREASURER
____ , 20 ____
NOTICE IS HEREBY GIVEN THAT on ____ , 20 ____ , at ____ M., at ____ (Place of Sale) ____ , pursuant to the provisions of §§ 44-9-36 â 44-9-45, I SHALL OFFER FOR SALE AT PUBLIC AUCTION, severally or together, certain parcels of land of low value listed below, these parcels having been purchased by the City â Town of ____ for nonpayment of the taxes due thereon.
(List of parcels)
Further notice is given that the following land in which you appear to have an interest is included in the sale.
(Description as given in original notice of sale) Amount Required for Redemption on Above Date of Sale, $____ Your attention is directed to § 44-9-39 as follows:
âAny person having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under § 44-9-36 or § 44-9-38, upon whom service of the notice of sale provided in § 44-9-36 has been made by registered or certified mail, who, prior to the sale, neither redeems the land nor brings proceedings to enjoin the sale, shall, upon the recording of the deed as required by § 44-9-36 or § 44-9-38, be forever barred from raising any question concerning the validity of the title conveyed, and a statement contained in the treasurerâs deed that service has been made, naming the persons who were served by registered or certified mail, shall be prima facie evidence of service.â
____
Treasurer of City â Town of ____ Send this notice by registered or certified mail, return receipt requested, at least fourteen (14) days before the sale, to any person having a right of redemption or any other interest in any of the parcels to be sold.
Form No. 13
§ 44-9-36
This deed is not valid unless recorded in the proper registry of deeds within sixty
(60) days after the sale.
TREASURER'S DEED TO A PERSON â LAND OF LOW VALUE STATE OF RHODE ISLAND
____
Name of city or town
OFFICE OF THE TREASURER
I, ____ , Treasurer of the City â Town of ____ pursuant to the provisions of § 44-9-36, in consideration of ____ /100 dollars to me paid, hereby grant to ____ of ____ the parcel-parcels of land described in the tax collector's deed to which reference is made in the following schedule:
____
____
Name of Person Assessed
Names of Interested in the Year of the Tax for Recorded Persons served by which the land was taken registered or or sold.
certified mail with
____ notice of sale under § 44-9-39.
Location of Parcel
Book
Page
____
____
____
____
____
The land hereby granted was assessed for $ ____ and was offered for sale at public auction on ____ , 20 ____ , in accordance with a notice of sale posted on ____ , 20 ____ , in (Specify place where notice was posted) ____ ; and was sold to the above-named grantee (at the original time and place appointed for the sale â at an adjournment of the sale on ____ , 20 ____ ,) that grantee being the highest bidder whose bid was not rejected as inadequate.
This deed is given with the covenant that the sale was in all particulars conducted according to law.
In Witness, etc.
____
Treasurer of ____
Name of City or Town
Acknowledgment. See Form 2.
Form No. 14
§ 44-9-38
This deed is not valid unless recorded in the proper registry of deeds within sixty
(60) days after the sale.
TREASURERâS DEED TO MUNICIPALITY â LAND OF LOW VALUE STATE OF RHODE ISLAND
____
Name of City or Town
OFFICE OF THE TREASURER
I, ____ , Treasurer of the City â Town of ____ , pursuant to the provisions of §§ 44-9-36 â 44-9-38, hereby grant to the city â town the parcel-parcels of land described in the tax collectorâs deed to which reference is made in the following schedule:
____
____
Name of Person Assessed
Names of Interested in the Year of the Tax for Recorded Persons served by which the land was taken registered or or sold.
certified mail with
____ notice of sale under § 44-9-39.
Location of Parcel
Book
Page
____
____
____
____
____
The land hereby granted was assessed for $____ and was offered for sale at public auction on ____ , 20 ____ , in accordance with a notice of sale posted on ____ , 20 ____ , in (Specify place where notice of sale posted).
(Strike out Paragraph (A) or (B) as the Circumstances Require) No bid
# (A)
No bid deemed adequate by me was made at the time and place appointed for the sale or at any adjournment thereof, and the city â town therefore became the purchaser at an adjournment of the sale on ____ , 20 ____
# (B)
The purchaser failed to pay the amount bid by him or her at ____ the original time and place appointed for the sale, or ____ an adjournment of the sale on ____ , 20 ____ , within ten (10) days thereafter, wherefore the sale became void and the city â town became the purchaser.
In Witness, etc.
____
Treasurer of ____
Name of City or Town
Acknowledgment. See Form 2.
Form No. 15
§ 44-9-40
STATE OF RHODE ISLAND
Petition to Establish Title Acquired under § 44-9-36 or § 44-9-38. To the Honorable, the Judges of the Superior Court.
The undersigned hereby represent that the land hereinafter described was sold on ____ for the nonpayment of taxes by ____ , County of ____ . Pursuant to §§ 44-9-36 and 44-9-38, the land was conveyed to ____ by instrument dated ____ and recorded in Book ____ , Page ____ , that the undersigned now hold title under an instrument from ____ dated ____ , and duly recorded in Book ____ , Page ____ , that the following are the names and addresses of all persons known to the undersigned who have any interest in the land other than the petitioner ____ to wit:
that the assessed value of the land and buildings is $____ ; and that the land is described as follows:
(Description)
Wherefore your petitioner prays that all persons having an interest in the above-described premises show cause why they should not bring an action to try any claim or claims which they may have adverse to your petitioner's title. And if such persons do not appear within the time fixed or having appeared disobey the lawful Order of the Court to try their claim or claims, that the Court enter a decree that they be forever barred from having or enforcing any claim or claims adversely to the petitioner, his or her heirs or assigns, in the land described.
____
____
On this ____ day of ____ , 20 ____ , personally appeared before me the within named ____ , known to me to be the signers of the foregoing petition, and made oath that the statements therein contained so far as made of their own knowledge are true and so far as made upon information and belief that they believe them to be true.
Before me
____
Notary Public
Amendment history
History of Section. G.L. 1938, ch. 32, § 67; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-46; P.L. 1986, ch. 172, § 1; P.L. 2023, ch. 395, art. 2, § 13, effective June 27, 2023.
Source: view the official text
In this chapter (40 sections)
- 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
- 44-9-41 · Notice of petition to establish title
- 44-9-42 · Decree on petition to establish title
- 44-9-43 · Refund of purchase price when title based on collectorâs…
- 44-9-44 · Recording of notices in proceeding to establish title
- 44-9-45 · Jurisdiction of proceedings to establish title â Practice…
- 44-9-46 · Forms
- 44-9-47 · Definitions
- 44-9-48 · Lien â Perfection â Priority
- 44-9-49 · Notice of lien â Taxpayer
- 44-9-50 · Notice of lien â Secretary of state
- 44-9-51 · Notice to taxpayer â After lien has been perfected
- 44-9-52 · Effective period of lien â Limitation period
- 44-9-53 · Rights and remedies of municipality and taxpayer
- 44-9-54 · Validity of liens
- 44-9-55 · Discharge
- 44-9-56 · Filing fees