R.I. Gen. Laws § 44-9-48 — Lien — Perfection — Priority

If any personal property tax, other than a tax on a motor vehicle, due any municipality
is not paid within the time limited by law following the assessment date for the tax,
then the municipality shall have a lien, upon perfection, upon the goods situated
in this state and owned by the taxpayer upon the date of perfection, or upon the goods
thereafter acquired by the taxpayer. The lien shall attach and become perfected at
the time when a notice of lien is filed pursuant to the filing provisions of part
5 of chapter 9 of title 6A, except that the signature of the taxpayer against whose property the lien is claimed
shall not be required on the notice of lien. Except as provided in this chapter, upon
perfection, the lien shall have priority over all subsequently perfected liens and
security interests. The lien shall not attach to or be applicable to proceeds nor
shall the municipality filing the notice of lien have the status of a lien creditor,
as defined in § 6A-9-102(a)(52).