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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-9-47

Definitions

Official textwebserver.rilegislature.govlast amended

As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise:

# (1)

“Goods” means goods as defined in § 6A-9-102(a)(44).

# (2)

“Lien” means the lien to secure the payment of personal property taxes described in
§ 44-9-48.

# (3)

“Municipality” means any town or city of the state.

# (4)

“Proceeds” means proceeds as defined in § 6A-9-102(a)(64).

# (5)

“Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.

# (6)

“Secured party” means a municipality.

# (7)

“Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.

# (8)

“Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.

Amendment history

History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.

Source: view the official text

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In this chapter (40 sections)
  1. 44-9-20 · City or town treasurer’s release
  2. 44-9-21 · Redemption from purchaser other than city or town
  3. 44-9-22 · Proceedings as to low value lands unaffected by redemption…
  4. 44-9-23 · Certificate of redemption money paid to treasurer
  5. 44-9-24 · Title absolute after foreclosure of redemption —…
  6. 44-9-25 · Petition for foreclosure of redemption
  7. 44-9-25.1 · Foreclosure of the rights of redemption on account of…
  8. 44-9-25.2 · Foreclosure of the rights of redemption on account of…
  9. 44-9-25.3 · Expedited foreclosure of the rights of redemption on…
  10. 44-9-26 · Deposit by petitioner to cover costs
  11. 44-9-27 · Examination of title — Notice to interested parties of…
  12. 44-9-28 · Order as to parties in default
  13. 44-9-29 · Redemption by party to foreclosure proceedings
  14. 44-9-30 · Decree barring redemption
  15. 44-9-31 · Contest of validity of tax title
  16. 44-9-32 · Recording of notices of foreclosure petition and final…
  17. 44-9-33 · Practice following course of equity
  18. 44-9-34 · Holding and disposition of land foreclosed by city or town
  19. 44-9-35 · Errors and irregularities in proceedings
  20. 44-9-36 · Sale by city or town treasurer without foreclosure
  21. 44-9-37 · Surplus proceeds from sale without foreclosure
  22. 44-9-38 · Purchase by city or town at sale without foreclosure
  23. 44-9-39 · Bar of persons notified of sale without foreclosure
  24. 44-9-40 · Petition to establish title based on sale without foreclosure
  25. 44-9-41 · Notice of petition to establish title
  26. 44-9-42 · Decree on petition to establish title
  27. 44-9-43 · Refund of purchase price when title based on collector’s…
  28. 44-9-44 · Recording of notices in proceeding to establish title
  29. 44-9-45 · Jurisdiction of proceedings to establish title — Practice…
  30. 44-9-46 · Forms
  31. 44-9-47 · Definitions
  32. 44-9-48 · Lien — Perfection — Priority
  33. 44-9-49 · Notice of lien — Taxpayer
  34. 44-9-50 · Notice of lien — Secretary of state
  35. 44-9-51 · Notice to taxpayer — After lien has been perfected
  36. 44-9-52 · Effective period of lien — Limitation period
  37. 44-9-53 · Rights and remedies of municipality and taxpayer
  38. 44-9-54 · Validity of liens
  39. 44-9-55 · Discharge
  40. 44-9-56 · Filing fees
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