2003 -- H 5011

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LC00278

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2003

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A N A C T

RELATING TO TAXATION -- MUNICIPAL LIEN CERTIFICATES

     Introduced By: Representative Robert B. Lowe

     Date Introduced: January 09, 2003

     Referred To: House Corporations

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-7-11 of the General Laws in Chapter 44-7 entitled "Collection of

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Taxes Generally" is hereby amended to read as follows:

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     44-7-11. Collectors to furnish statements of liens. -- (a) The collector of taxes for any

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city, town, or fire district shall, on written application by any person, and within five (5) days

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thereafter, excluding Saturdays, Sundays, and holidays, furnish to the applicant a single certificate

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of all taxes and other assessments, including water rates and charges, which at the time constitute

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liens on the parcel of real estate specified in the application and are payable on account of the real

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estate. The certificate shall be itemized and shall show the amounts payable on account of all

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taxes and assessments, rates, fees and charges, so far as the amounts are fixed and ascertained,

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and if the amounts are not then ascertainable, it shall be expressed in the certificate. In addition,

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the tax certificate shall include: (1) a statement as to whether there are any tax sales scheduled

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which would affect the parcel of real estate noted in the certificate; and (2) a statement as to

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whether any of taxes or other assessments noted on the tax certificate as being paid in full were

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paid as the result of a sale held pursuant to the provisions of chapter 9 of this title within the

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twelve (12) month period immediately preceding issuance of the certificate. Any city or town

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officer or board doing any act toward establishing any tax assessment, lien, fees or charge upon

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any real estate in the city or town shall transmit a notice of that act to the collector of taxes. The

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collector of taxes shall charge not more than twelve eighteen dollars ($12.00) ($18.00), except

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that for tax certificates issued by the tax collectors for the towns of Cumberland, Exeter,

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Smithfield, and Johnston the charge is twelve dollars ($12.00) eighteen dollars ($18.00) for each

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certificate so issued, and the charge for the issuance of tax certificates by the tax collector for the

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town of Barrington is twenty dollars ($20.00) for each certificate so issued, and the money so

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received shall be paid into the city or town treasury. A certificate issued on or after October 1,

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1966, under this section may be filed or recorded with the land evidence records of the city or

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town in which the real estate shall be situated within sixty (60) days after its date, and if filed or

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recorded shall operate to discharge the parcel of real estate specified from the liens for all taxes,

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assessments or portions, rates, fees and charges which do not appear by the certificate to

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constitute liens, except the taxes, assessments or portions, rates, fees and charges which have

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accrued within one year immediately preceding the date of the certificate; provided, that they are

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noted in the certificate, and the taxes, assessments or portions, rates, and charges concerning

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which a statement has been filed or recorded in the land evidence records; provided, that a

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certificate issued under this section shall not affect the obligation of any person liable for the

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payment of any tax, assessment, rate, fee, or charge.

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      (b) The fee to be paid for filing the certificate with the registry of deeds is eight dollars

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($8.00).

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      (c) In the town of Barrington, the tax collector shall, upon application for any municipal

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lien certificate, include and attach to the certificate at no additional fee, as a separate motor

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vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due

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and payable to the town on account of any owner of any real estate referenced in the application.

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The closing agent presiding at the closing on any transfer of the real estate shall collect all sums

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due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax

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collector along with the forwarding address of the owner transferring the real estate.

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      (d) In the town of Warren, the tax collector shall, upon application for any municipal lien

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certificate, include and attach to the certificate at no additional fee, as a separate motor vehicle

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excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and

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payable to the town on account of any owner of any real estate referenced in the application. The

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closing agent presiding at the closing on any transfer of the real estate shall collect all sums due

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as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector

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along with the forwarding address of the owner transferring the real estate.

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      (e) In the town of Smithfield, the tax collector shall, upon application for any municipal

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lien certificate, include and attach the certificate at no additional fee, as a separate motor vehicle

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excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and

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payable to the town on account of any owner of any real estate referenced in the application. The

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closing agent presiding at the closing on any transfer of the real estate shall collect the sums due

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as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector

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along with the forwarding address of the owner transferring any real estate. This section does

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apply to refinancing transactions or to transfers of real estate within a family without

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consideration.

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      (f) The collector of taxes for any city, town, or fire district may, upon application for any

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municipal lien certificate, include and attach to the certificate at no additional fee, as a separate

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motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time

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are due and payable to the town on account of any owner of any real estate referenced in the

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application. The closing agent presiding at the closing on any transfer of the real estate shall

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collect such sums due as set forth on the motor vehicle excise tax certificate and transmit the

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sums to the tax collector along with the forwarding address of the owner transferring any real

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estate. This section does apply to refinancing transactions or to transfers of real estate within a

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family without consideration.

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      (g) In the town of Scituate, the tax collector shall, upon application for any municipal

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lien certificate, include and attach to the certificate at no additional fee, as a separate motor

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vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due

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and payable to the town on account of any owner of any real estate referenced in the application.

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The closing agent presiding at the closing on any transfer of the real estate shall collect all sums

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due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax

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collector along with the forwarding address of the owner transferring the real estate.

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     SECTION 2. This act shall take effect on July 1, 2003.

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LC00278

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO TAXATION -- MUNICIPAL LIEN CERTIFICATES

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     This act would increase the fee for a municipal lien certificate from twelve dollars

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($12.00) to eighteen dollars ($18.00)

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     This act would take effect on July 1, 2003.

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LC00278

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