Chapter 136

2009 -- H 6082 SUBSTITUTE A AS AMENDED

Enacted 07/17/09

A N A C T

RELATING TO TAXATION - TAX SALES

Introduced By: Representatives Menard, and MacBeth

Date Introduced: April 02, 2009

It is enacted by the General Assembly as follows:

SECTION 1. Chapter 44-9 of the General Laws entitled "Tax Sales" is hereby amended

by adding thereto the following section:

44-9-1.1. Cumberland Hill fire district tax liens. -- (a) Taxes assessed against any

person by the Cumberland Hill fire district 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 section 44-5-1.

(b) The lien shall be superior to any other lien, encumbrance or interest in the real estate,

whether by way of mortgage, attachment, or otherwise, except easements and restrictions.

(c) Every deed or mortgage presented for recording in connection with property located

in the Cumberland Hill fire district shall be accompanied by a certificate issued by the

Cumberland Hill fire district stating that all outstanding taxes assessed against the property by the

Cumberland Hill fire district have been paid.

SECTION 2. This act shall take effect upon passage.

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LC02372/SUB A

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