Chapter 494

2014 -- S 2923

Enacted 07/08/14

 

A N   A C T

RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY

Introduced By: Senators Raptakis, and Kettle

Date Introduced: April 30, 2014

 

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 -- Tax lien on mobile or manufactured home in the town Glocester and Coventry Tax lien on mobile or manufactured home in the town. -- (a) Taxes assessed against any person in the town towns of Glocester and Coventry 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 section §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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LC005439
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