| Chapter 030 |
| 2016 -- H 7826 AS AMENDED Enacted 05/23/2016 |
| A N A C T |
| RELATING TO TAXATION - TAX SALES |
| Introduced By: Representatives Diaz, Slater, Regunberg, Hull, and Almeida |
| Date Introduced: March 03, 2016 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-9-10 of the General Laws in Chapter 44-9 entitled "Tax Sales" is |
| hereby amended to read as follows: |
| 44-9-10. Notice of sale to taxpayer. -- (a) Whether or not the person or general |
| partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of |
| this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place |
| of sale first by first-class mail not less than ninety (90) days before the date of sale or any |
| adjournment of the sale, and again by certified mail not less than forty (40) days before the date |
| of sale or any adjournment of the sale, sent postpaid to the street address of the real estate liable |
| for payment of taxes, and, if different, to the taxpayer's address listed with the tax assessor's |
| office of the city or town where the real estate is located or to any other address which the |
| taxpayer designates by written notice to the tax assessor, or to the address of the taxpayer stated |
| on the deed recorded in the land evidence records of the city or town where the real estate is |
| located or to the last-known address of the taxpayer or be left at the taxpayer's last-known address |
| or personally served on the taxpayer not less than thirty (30) days before the date of sale or any |
| adjournment of the sale, but no notice of adjournments shall be necessary other than the |
| announcement made at the sale. Copies of such notices shall also be sent provided to Rhode |
| Island Housing and Mortgage Finance Corporation by mail or hand delivered at the same time as |
| prescribed above, to the delivery, or a manifest of such notices shall be electronically delivered in |
| a machine-readable format through secure means established by the Rhode Island Housing and |
| Mortgage Finance Corporation not less than forty (40) days before the date of sale or any |
| adjournment of the sale. Failure to notify the Rhode Island Housing and Mortgage Finance |
| Corporation as prescribed herein shall nullify any tax sale of any property with respect to which |
| such notice was not given. |
| (b) Persons aged sixty-five (65) years and over or persons suffering from a disability |
| may designate a third party to whom notice may be sent as required pursuant to this section by |
| advising the tax assessor of the name and address of the person. |
| (c) If the estate taxed is a corporation, the notice may be sent either by registered or |
| certified mail to its place of business or left at the business office of the corporation with some |
| person employed there. |
| (d) In the event the person to whom the estate is taxed is listed in the records of the |
| assessor and/or collector as having applied for and been granted a property tax abatement based |
| wholly or partially on the age of the taxpayer, then the collector shall also notify the department |
| of elderly affairs by certified mail, or hand delivery, or a manifest of such notices shall be |
| electronically delivered in a machine-readable format through the secure means established by the |
| Rhode Island Housing and Mortgage Finance Corporation pursuant to subsection (a), as described |
| herein not less than forty (40) days before the date of sale. Failure to notify the department of |
| elderly affairs as prescribed herein shall nullify any tax sale of any property with respect to which |
| such notice was not given. |
| (e) Within ninety (90) days after the end of each calendar year, the department of elderly |
| affairs shall prepare and submit an annual report to the governor, the speaker of the house of |
| representatives, the president of the senate, and the secretary of state. The report shall contain |
| information concerning the number of notices received by the department of elderly affairs |
| pursuant to this section of law during the calendar year, and information concerning the identity |
| of the specific parcels that might be sold in each city or town as well as a description of exactly |
| what action followed on each such notice. The report shall conclude by indicating the present |
| status of each case in which the department received such a notice as well as an indication as to |
| whether each such case is open or closed. |
| SECTION 2. This act shall take effect on October 1, 2016. |
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| LC005290 |
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