R.I. Gen. Laws § 44-9-8.2 — Deed of taking

The instrument of taking shall be under the hand and seal of the collector and shall
contain a statement of the cause of taking, a substantially accurate description of
each parcel of land taken, the name of the person to whom the tax was assessed, the
amount of the tax, and the incidental expenses and costs to the date of taking, and
if notice of the sale was given to the Rhode Island Housing and Mortgage Finance Corporation
and/or to the department of elderly affairs under the provisions of § 44-9-10, an affirmative certification as to which entity received notice and the date(s)
on which each such notice was given shall be set forth in the instrument. This instrument
of taking is not valid unless recorded within sixty (60) days of the date of taking.
If recorded, it is prima facie evidence of all facts essential to the validity of
the title taken. Title to the land taken shall vest in the city or town, subject to
the right of redemption. The title shall, until redemption or until the right of redemption
is foreclosed, be held as security for the repayment of the taxes with all intervening
costs, terms imposed for redemption, and charges, with interest. The premises taken,
both before and after either redemption or foreclosure, is also subject to and has
the benefit of all easements and restrictions lawfully existing in, upon or over the
land or appurtenant to the land, and all covenants and agreements running with the
premises either at law or in equity, when taken.