Chapter 9
Tax Sales

Index of Sections

§ 44-9-1. Tax titles on real estate.

§ 44-9-1.1. Cumberland Hill fire district tax liens.

§ 44-9-2. Taxes for which particular property liable.

§ 44-9-3. Lien of fire district, lighting district, water district, sewer district and road district.

§ 44-9-4. Collector of taxes — Powers, privileges, duties and liabilities of fire district, water district, sewer district, road district and lighting district.

§ 44-9-5. Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities.

§ 44-9-6. Primary liability of life estate.

§ 44-9-7. Advertising and taking or sale of real estate.

§ 44-9-8. Sale of undivided part or whole of land.

§ 44-9-8.1. Taking for taxes.

§ 44-9-8.2. Deed of taking.

§ 44-9-8.3. Sale of owner-occupied residential property to housing agency.

§ 44-9-9. Notice and advertisement of sale.

§ 44-9-10. Notice of sale to taxpayer.

§ 44-9-11. Notice to mortgagees and other parties in interest.

§ 44-9-12. Collector’s deed — Rights conveyed to purchaser — Recording.

§ 44-9-13. Entry by collector not required — Recording of tax sale list.

§ 44-9-13.1. Tax title holders — Filing required statements.

§ 44-9-14. Purchase by collector for city or town.

§ 44-9-15. Recital in deed to city or town.

§ 44-9-16. Conveyance of several unimproved parcels by single deed — Apportionment of costs.

§ 44-9-17. Lien for taxes assessed subsequent to sale.

§ 44-9-18. Management and sale of land purchased by city or town — Assignment of tax title.

§ 44-9-18.1. Barrington — Assignments to The Barrington Land Conservation Trust, Incorporated.

§ 44-9-18.2. Cities and towns — Assignments to redevelopment agencies.

§ 44-9-18.3. Tiverton — Assignments to the Tiverton land trust.

§ 44-9-18.4. Westerly — Assignments to the Westerly land trust.

§ 44-9-19. Right of redemption from city or town.

§ 44-9-20. City or town treasurer’s release.

§ 44-9-21. Redemption from purchaser other than city or town.

§ 44-9-22. Proceedings as to low value lands unaffected by redemption provisions.

§ 44-9-23. Certificate of redemption money paid to treasurer.

§ 44-9-24. Title absolute after foreclosure of redemption — Jurisdiction of proceedings.

§ 44-9-25. Petition for foreclosure of redemption.

§ 44-9-25.1. Foreclosure of the rights of redemption on account of abandonment.

§ 44-9-25.2. Foreclosure of the rights of redemption on account of constructive abandonment by a city or town.

§ 44-9-25.3. Expedited foreclosure of the rights of redemption on account of vacancy.

§ 44-9-26. Deposit by petitioner to cover costs.

§ 44-9-27. Examination of title — Notice to interested parties of foreclosure petition.

§ 44-9-28. Order as to parties in default.

§ 44-9-29. Redemption by party to foreclosure proceedings.

§ 44-9-30. Decree barring redemption.

§ 44-9-31. Contest of validity of tax title.

§ 44-9-32. Recording of notices of foreclosure petition and final disposition.

§ 44-9-33. Practice following course of equity.

§ 44-9-34. Holding and disposition of land foreclosed by city or town.

§ 44-9-35. Errors and irregularities in proceedings.

§ 44-9-36. Sale by city or town treasurer without foreclosure.

§ 44-9-37. Surplus proceeds from sale without foreclosure.

§ 44-9-38. Purchase by city or town at sale without foreclosure.

§ 44-9-39. Bar of persons notified of sale without foreclosure.

§ 44-9-40. Petition to establish title based on sale without foreclosure.

§ 44-9-41. Notice of petition to establish title.

§ 44-9-42. Decree on petition to establish title.

§ 44-9-43. Refund of purchase price when title based on collector’s sale, treasurer’s assignment, or sale without foreclosure adjudged invalid.

§ 44-9-44. Recording of notices in proceeding to establish title.

§ 44-9-45. Jurisdiction of proceedings to establish title — Practice and procedure.

§ 44-9-46. Forms.

§ 44-9-47. Definitions.

§ 44-9-48. Lien — Perfection — Priority.

§ 44-9-49. Notice of lien — Taxpayer.

§ 44-9-50. Notice of lien — Secretary of state.

§ 44-9-51. Notice to taxpayer — After lien has been perfected.

§ 44-9-52. Effective period of lien — Limitation period.

§ 44-9-53. Rights and remedies of municipality and taxpayer.

§ 44-9-54. Validity of liens.

§ 44-9-55. Discharge.

§ 44-9-56. Filing fees.