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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-9-54

Validity of liens

Official textwebserver.rilegislature.govlast amended

Even though notice of a lien has been filed by a municipality, the lien is not valid:

# (1)

With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller’s trade or business, unless at the time of the purchase the purchaser intends the purchase to, or knows the purchase will, hinder, evade, or defeat the collection of any tax under part 6 of chapter 9 of title 6A.

# (2)

With respect to a purchase money security interest, if the purchase money security interest would be prior to a conflicting security interest in the same collateral under § 6A-9-324.

Amendment history

History of Section. P.L. 1989, ch. 281, § 1; P.L. 1999, ch. 354, § 29; 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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