Rhode Island General Laws

R.I. Gen. Laws § 44-9-14 (2026)

Purchase by collector for city or town

✓ current as of July 2026
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If at the time and place of sale no person bids an amount equal to the tax and charges for the land offered for sale, the collector shall then and there make public declaration of the fact; and, if no bid equal to the tax and charges is then made, the collector shall give public notice that the collector purchases for the city or town by which the tax is assessed the land as offered for sale at the amount of the tax and the charges and expenses of the levy and sale. This amount, together with the cost of recording the deed of purchase, shall be allowed the collector in his or her settlement with the city or town; provided, that the collector causes the deed to be duly recorded within sixty (60) days after the purchase and to be delivered to the city or town treasurer.

Notes of Decisions
Cited in 3 cases, 1966–2003 · leading case: United Lending Corp. v. City of Providence, 827 A.2d 626 (R.I. 2003).
United Lending Corp. v. City of Providence, 827 A.2d 626 (R.I. 2003). · cites it 2× “No bids equivalent to the outstanding taxes were received and, pursuant to G.L.1956 § 44-9-14, the city took tax title to the real estate.”
Town of Jamestown v. Pennsylvania Co. for Banking & Trusts, 221 A.2d 821 (R.I. 1966). · cites it 5× “Section 44-9-14, providing for the purchase by the collector for the town, reads as follows: “If at the time and place of sale ím person bid® for the land offered for sale an amount equal to the tax .”
Antuono v. Faraone, 263 A.2d 111 (R.I. 1970). “At the sale, no person offered to pay a sum equal to the back taxes and other charges assessed against the six lots and the tax collector, in accordance with the provisions of §44-9-14, made a public declaration of this fact and thereupon purchased the parcel for the city.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.