(a) Taxes assessed against any person in any city or town for either personal property
or real estate shall constitute a lien on the real estate. The lien shall arise and
attach as of the date of assessment of the taxes, as defined in § 44-5-1.
(b) The lien shall terminate at the expiration of three (3) years after it first arises
if the estate has in the meantime been alienated and the instrument alienating the
estate has been recorded and no action for the enforcement of the lien has commenced;
otherwise, it shall continue until a recorded alienation of the estate. The lien shall
be superior to any other lien, encumbrance, or interest in the real estate whether
by way of mortgage, attachment, receivership order, or otherwise, except easements,
restrictions, and prior tax title(s) held by the Rhode Island housing and mortgage
finance corporation. A final decree foreclosing all rights of redemption under this
title shall constitute an alienation within the meaning of this section. The tax sale
shall constitute an enforcement of the lien, but itself shall not constitute an alienation.
Notes of Decisions
United Lending Corp. v. City of Providence, 827 A.2d 626 (R.I. 2003).
· cites it 4× “4 In its first demand, *630 made to the tax collector, United contended that, pursuant to § 44-9-1, 5 the city’s tax lien terminated after three years had expired because the property had been alienated and the deed was recorded.”
Burns v. Conley, 526 F. Supp. 2d 235 (D.R.I. 2007).
· cites it 7× “Consequently, on or about September 15, 2005, the tax collector for the town of Cumberland conducted a tax sale of the property pursuant to R.I. Gen. Laws §§ 44-9-1 et seg. 3 In an apparent oversight, the town provided notice of the tax sale to Freddie Mac, but did not notify…”
Pontes v. Cunha, 310 F. Supp. 2d 447 (D.R.I. 2004).
· cites it 6× “Bankruptcy Court for the District of Rhode Island, which held the Rhode Island Tax Sales Statute (the “Tax Sale Statute”), R.I. Gen. Laws §§ 44-9-1 et seq., unconstitutional insofar as it fails to provide property owners notice of their right of redemption under Rhode Island law.”
Gem Plumbing & Heating Co., Inc. v. Rossi, 867 A.2d 796 (R.I. 2005).
· cites it 2× “The Legislature has created a number of such liens including tax liens on real property, G.L.1956 § 44-9-1; attorney's liens, G.L.”
Pontes v. Lapatin (In Re Pontes), 280 B.R. 20 (Bankr. D.R.I. 2002).
· cites it 10× “It is stipulated that: (1) the City conducted a tax sale pursuant to R.I. Gen. Laws § 44-9-1 et seq; (2) the City did not provide notice to the Debtor of his statutory right of redemption; (3) the Debtor did not have actual knowledge of the right to redeem; 2 and (4) notice of…”
Pleasant Mgmt., LLC v. Carrasco, 960 A.2d 216 (R.I. 2008).
· cites it 2× “Section 44-9-1. If payment is overdue, the tax collector, after proper notice and advertisement, may sell the property or some portion of it at public auction for the amount of taxes and other costs due.”
Karayiannis v. Ibobokiwe, 839 A.2d 492 (R.I. 2003).
“The hearing justice concluded that after the property was acquired by plaintiffs and the deed was properly recorded and in accordance with § 44-9-1, the hens terminated after a period of three years.”
CIC-Newport Assocs. v. Stein, 403 A.2d 658 (R.I. 1979).
“See §44-9-1. The plaintiffs subsequent acquisition of the property, which was encumbered by the lien, did not afford it any greater right to challenge the tax assessment than the agency enjoyed when it held title.”
Antuono v. Faraone, 263 A.2d 111 (R.I. 1970).
· cites it 4× “Section 44-9-1 states that real or personal property taxes assessed against a taxpayer shall constitute a lien on his real estate.”
Picerne v. Sylvestre, 324 A.2d 617 (R.I. 1974).
“— The title conveyed by a tax collector’s deed shall be absolute after foreclosure of the right of redemption by decree of the superior court as provided in this chapter.”
Abedon v. Abedon, 398 A.2d 1137 (R.I. 1979).
“1956 (1970 Reenactment) §44-9-1. The lien, however, does not become determinable for a given year until the tax roll has been certified.”
— R.I. Gen. Laws § 44-9-1(a) — 1 case
— R.I. Gen. Laws § 44-9-1(b) — 2 cases
United Lending Corp. v. City of Providence, 827 A.2d 626 (R.I. 2003).
“4 In its first demand, *630 made to the tax collector, United contended that, pursuant to § 44-9-1, 5 the city’s tax lien terminated after three years had expired because the property had been alienated and the deed was recorded.”
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