SECTION 1. Section 44-9-8 of the General Laws in Chapter 44-9 entitled "Tax Sales" is hereby amended to read as follows:

44-9-8. Sale of undivided part or whole of land. -- If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction for the amount of the taxes, assessments, rates, liens, interest, and necessary intervening charges, the smallest undivided part of the land which will bring the amount, but not less than one percent (1%), or the whole for the amount if no person offers to take an undivided part.

SECTION 2. This act shall take effect upon passage.