Chapter 338

2018 -- S 2989 Enacted 07/10/2018

A N   A C T

RELATING TO TAXATION - COLLECTION OF TAXES GENERALLY

Introduced By: Senator P Fogarty

Date Introduced: June 20, 2018

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 and Coventry tax lien on mobile or manufactured home in the

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

town.

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

Burrillville 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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LC005968

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