2020 -- H 7558

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2020

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A N   A C T

RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

     Introduced By: Representatives Casimiro, and Price

     Date Introduced: February 12, 2020

     Referred To: House Municipal Government

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of

Taxes Generally" is hereby amended to read as follows:

     44-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured

home in the town. Glocester, Coventry, Burrillville and Richmond tax lien on mobile or

manufactured home in the town.

     (a) Taxes assessed against any person in the towns of Glocester, Coventry, and

Burrillville, and Richmond for either a mobile or manufactured home shall constitute a lien on the

mobile or manufactured home. 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 twenty (20) years. The lien shall be

superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether

by way of attachment or otherwise.

     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

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     This act would provide that taxes assessed for mobile or manufactured homes in the town

of Richmond would constitute a lien on the mobile or manufactured home.

     This act would take effect upon passage.

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