R.I. Gen. Laws § 44-9-52 — Effective period of lien — Limitation period

The lien shall be effective for a period of five (5) years from the date of filing
of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the
date of assessment for the taxes claimed to be due.