R.I. Gen. Laws § 44-9-53 — Rights and remedies of municipality and taxpayer

A municipality which has filed a notice of tax lien and the taxpayer against whom
the lien has been filed shall have the rights and remedies of a secured party and
debtor, respectively, as provided for in chapter 9 of title 6A, except that the municipality shall not have the right to propose to retain any
property in satisfaction of the obligation as provided in § 6A-9-620. In a proceeding to enforce the lien, the municipality shall observe the procedures
applicable to a secured party under part 6 of chapter 9 of title 6A.