| Introduced By: Senators Montalbano, Graziano, Issa, Celona and McCaffrey |
| Date Introduced: January 8, 1997 |
| Referred To: Senate Committee on Judiciary |
It is enacted by the General Assembly as follows
SECTION 1. Section 44-9-25.1 of the General Laws in Chapter 44-9 entitled "Tax Sales" is hereby repealed in its entirety.
{DEL44-9-25.1. Foreclosure of the rights of redemption on account
of abandonment. -- DEL} {DEL Notwithstanding the provisions of section
44-9-25 of this chapter, following a sale of land for taxes, whoever
then holds the title thereby acquired may bring an immediate petition
in the superior court for the foreclosure of all rights of redemption
upon a finding by the superior court of abandonment. The petition
shall include a description of the land to which it applies, with its
assessed valuation, the petitioner's source of title, giving reference
to the place, book, and page of the record, and such other facts as
(1) The summons initiating the proceedings for the foreclosure of all rights of redemption and directed to the taxpayer(s) at the taxpayer's premises, or at the last known address of the taxpayer, if known by the petitioner to be different from that of the taxpayer's premises, is returned not found.
(2) Upon the return of the summons as "not found," the petitioner may move the court, notice of the motion having been sent to the taxpayer by certified mail at the taxpayer's last known address, for the appointment of the code enforcement officer of the city or town or other appropriate person as an officer of the court to make a personal inquiry into the whereabouts of the taxpayer. The inquiry shall include visits to the taxpayer's premises, and inquiries with neighbors, known relatives, employers, and any other person or entity whom the officer may reasonably conclude has information to the whereabouts of the taxpayer.
(3) If the officer of the court, upon such inquiry, is unable to ascertain the whereabouts of the taxpayer, the court may, upon hearing the report of the officer and being satisfied as to its thoroughness, enter a finding that the taxpayer's premises are abandoned, and order that all rights of redemption be immediately foreclosed on account of
the abandonment.(4) If the inquiry of the officer results in the location of the taxpayer, the taxpayer shall be ordered by the court to appear for the limited purpose of declaring his or her intention with regard to exercising his right of redemption over the property. If, upon making such an appearance, the taxpayer states that neither he or she nor anyone holding under him or her intends to occupy the mortgaged premises, the court may order that all rights of redemption be immediately foreclosed on account of that abandonment.
(5) Any person who willfully misrepresents facts regarding the finding of abandonment of taxpayer's premises or who engages in ›harassment! or pressure to cause taxpayers to abandon premises or otherwise fraudulently obtains a finding of abandonment or a finding that premises have not been abandoned, shall be guilty of a misdemeanor punishable by a fine of not less than one thousand dollars ($1,000) or thirty (30) days in prison.
(6) Actions brought under this section to foreclose the right of redemption on account of abandonment in the superior court shall be given precedence on the calendar and shall be heard not later than thirty (30) days from the initiation of such proceedings. DEL}
SECTION 2. Sections 44-9-3, 44-9-4, 44-9-5, 44-9-8, 44-9-9,
44-9-10, 44-9-12, 44-9-13, 44-9-18, 44-9-19, 44-9-21, 44-9-23, 44-9-24, 44-9-25, 44-9-26, 44-9-27, 44-9-28, 44-9-29, 44-9-32, 44-9-35, 44-9-43 and 44-9-46 of the General Laws in Chapter 44-9 entitled "Tax Sales" are hereby amended to read as follows:{DEL44-9-3. Lien of fire district and lighting district taxes.
-- DEL} {ADD 44-9-3. Lien of fire district, lighting district and other
district taxes. -- ADD} All taxes assessed against any person in any fire
district{ADD , water district, sewer district, road district ADD} and {DEL in
any DEL} lighting district within this state, pursuant to the act of
incorporation of the district for either real or personal estate,
shall constitute a lien upon that person's real estate therein for the
space of three (3) years after the assessment, and, if the real estate
be not {DEL aliened DEL} {ADD alienated ADD} , then until the taxes are collected.
{DEL44-9-4. Powers of fire district and lighting district
collectors. -- DEL} {ADD44-9-4. Powers of fire district, lighting district
and other district collectors. -- ADD} The collector of taxes of every
fire district{ADD , water district, sewer district, road district ADD} and
{DEL of every DEL} lighting district shall have all the powers and
privileges and be subject to all the duties and liabilities which are
conferred or imposed upon collectors of taxes in towns.
{DEL44-9-5. Agreements between towns and fire districts. -- DEL}
{ADD44-9-5. Agreements between towns and fire districts, water
districts, sewer districts, road districts and lighting districts.
-- ADD} Towns and fire districts{ADD , water districts, sewer districts,
road districts and lighting districts ADD} are hereby authorized to make
agreements with respect to the parcel of property upon which they
respectively own tax liens in respect to the disposition of the liens,
of the parcel of property subject to the liens, and of the proceeds of
a tax sale of the property. {ADD Notwithstanding such an agreement, any
prior tax sale purchaser shall have a priority over subsequent tax
sale purchasers such that the prior tax sale purchaser shall have a
right of redemption as defined in this chapter with respect to any
subsequent tax sale. Any subsequent tax sale purchaser, however,
shall have the right to foreclose all rights of redemption with
respect to prior tax title interests. The date of a tax sale shall be
the date used to determine the priority of any tax sale purchaser.
Purchasers at subsequent tax sales shall not have a right of
redemption from prior tax sale purchasers. ADD}
44-9-8. Sale of undivided part or whole of land. -- If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction for the amount of the taxes, assessments, rates, liens, interest, and necessary intervening charges, the smallest undivided part of the land which will bring the amount, {ADD but not less than one percent (1%) ADD} or the whole for the amount if no person offers to take an undivided part.
44-9-9. Notice and advertisement of sale. -- ADD} Before the sale the collector shall give notice of the time and place of sale posted in two (2) or more public places in the town at least three (3) weeks before the time of the sale. The collector shall also cause to be published in some public newspaper published in the town, if there be one, and if there be no public newspaper published in the town, then in some public newspaper published in the county, a statement concerning the time and place of sale, the real estate liable for payment of taxes, {ADD the street address of the real estate liable for payment of taxes ADD} and the name of the person against whom the real estate was assessed, with a list of the parcel or parcels to be offered for sale by the recorded plat and lot number, or by assessors' plat and lot number, or by other adequate description. The newspaper notice giving this full description shall be inserted, once, at least three (3) weeks prior to the date of the advertised sale, and thereafter a weekly formal legal notice, between the date of original advertisement and the time of sale specified therein, shall be inserted, stating that the collector will sell at public auction real estate thus advertised. The subsequent formal legal notice shall include reference to the original advertisement which gave full description. Whenever a duly advertised tax sale is continued or postponed, a formal legal notice giving the new date shall be inserted at least one week prior to the new date.
44-9-10. Notice of sale to taxpayer. -- (a) Whether or not
the person to whom the estate is taxed {ADD as of December 31st prior to
the tax sale ADD} be a resident of this state, the collector shall, in
addition to the foregoing, notify the taxpayer of the time and place
of sale either by registered or certified mail sent postpaid to the
{DEL taxpayer's last and usual place of abode DEL} {ADD 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
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 ADD} not less than twenty
(20) days before the date of sale or any adjournment thereof, or be
left at the taxpayer's last {DEL and usual place of abode, DEL} {ADD known
address ADD} or personally served on the taxpayer not less than twenty
(20) days before the date of sale or any adjournment thereof, but no
notice of adjournments shall be necessary other than the announcement
made at the sale.
(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 {DEL 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
there employed. DEL} {ADD private corporation, domestic or foreign; limited
liability company, domestic or foreign; general or limited
partnership, domestic or foreign; or other entity by mailing a copy of
the notice either by registered or certified mail postage prepaid not
less than twenty (20) days before the date of sale or any adjournment
thereof to an officer, or to a managing or general agent authorized by
appointment or by law to receive service of process, provided that if
the agent is one designated by statute to receive service, such
further notice as the statute requires shall be given. ADD}
{ADD The collector shall only be required to furnish notice as prescribed in this subsection (c) if such information regarding officers and agents has been provided in writing to the collector by the entity taxed. Absent any such written notice, the collector shall notify the tax payer of the time and place of sale either by registered or certified mail 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 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 not less than twenty (20) days before the date of sale or any adjournment thereof, or be left at the taxpayer's last known address or personally served on the taxpayer not less than twenty (20) days before the date of sale or any adjournment thereof, but no notice of adjournments shall be necessary other than the announcement made at the sale. ADD}
(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 registered or certified mail postage prepaid not less than twenty (20) days before the date of the sale. Failure to notify the department of elderly affairs shall not affect the validity of a tax sale.
{ADD (e) If the record owner of the estate taxed as of ninety (90) days prior to the scheduled tax sale is different than the owner of the estate taxed on the December 31st prior to the scheduled tax sale, the collector shall, in addition to the foregoing, notify said record owner as of ninety (90) days prior to the scheduled tax sale in the same manner as set forth in sections 44-9-10(a) and 44-9-10(c). ADD}
44-9-11. Notice to mortgagees and other parties in interest.
-- {ADD (a) ADD} In case the collector shall advertise for sale any
property, real, personal, or mixed, in which any person other than the
person to whom the tax is assessed has an interest, it shall not be
necessary for the collector to notify the interested party, except
mortgagees of record {ADD and/or their assignees of record ADD} who shall be
notified by the collector either by registered or certified mail sent
postpaid {DEL to the last and usual place of abode or place of business
of the mortgagee, not less than twenty (20) days before the date of
sale or any adjournment thereof, or be left at his or her last and
usual place of abode, or personally served on him or her, DEL} not less
than twenty (20) days before the date of sale or any adjournment
thereof, {ADD to an agent authorized by appointment or by law to receive
service of process, or if there be no such agent, to the address of
the mortgagee or assignee set forth in the recorded mortgage document
or the recorded assignment or to the last known address of the
mortgagee, ADD} but no notice of adjournments shall be necessary other
than the announcement made at the sale. The posting and publication of
the notice of the time and place of sale in the manner provided by
section 44-9-9 shall be deemed sufficient notice to all other
interested parties. This provision shall apply to all taxes levied
prior to and subsequent to 1896.
{ADD (b) If the Internal Revenue Service has an interest in the property, real, personal or mixed, to be advertised for sale by the collector, which said interest is recorded in the Land Evidence Records of the city or town where the property to be sold is located, at least thirty (30) days prior to the scheduled tax sale, then the collector shall give notice to said Internal Revenue Service in accordance with 28 USC 7425 B and C. ADD}
44-9-12. Collector's deed -- Rights conveyed to purchaser -- Recording. -- The collector shall execute and deliver to the purchaser a deed of the land, stating the cause of sale, the price for which the land was sold, the places where the notices were posted, the name of the newspaper in which the advertisement of the sale was published, and the residence of the grantee. The deed shall convey the land to the purchaser, subject to the right of redemption. The title thus conveyed shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the purchase price, with all intervening costs, terms imposed for redemption, and charges, with interest thereon, and the premises conveyed, both before and after either redemption or foreclosure, shall also be subject to and have the benefit of all easements and restrictions lawfully existing in, upon, or over the land or appurtenant to the land. The deed shall not be valid {ADD against intervening interests ADD} unless recorded within sixty (60) days after the sale. If so recorded it shall be prima facie evidence of all facts essential to the validity of the title conveyed be the deed. Except as otherwise provided, no sale shall give to the purchaser any right to either the possession, or the rents, or profits of the land until the expiration of one year after the date of the sale, nor shall any sale obviate or transfer any responsibility of an owner of property to comply with any statute of this state or ordinance of any municipality governing the use, occupancy, or maintenance or conveyance of property until the right of redemption is foreclosed. {ADD The tax title purchaser shall not be liable for any enforcement or penalties arising from violations of environmental or minimum housing standards prior to the expiration of one (1) year from the date of the tax sale. ADD}
{ADD The rents to which the purchaser shall be entitled after the expiration of one (1) year and prior to redemption shall be those net rents actually collected by the former fee holder or a mortgagee under an assignment of rents. Rents shall not include mere rental value of the land, nor shall the purchaser be entitled to any rents from owner-occupied, single-unit residential property. For purposes of redemption, net rents shall be computed by deducting from gross rents actually collected any sums expended directly on behalf of the tenant from whom the rent was collected. Such expenditures shall include utilities furnished, management expenses, repairs made to the tenanted unit, and services provided for the benefit of the tenant. However, mortgage payments, taxes, and sums expended for general repair and renovation (i.e. capital improvements) shall not be deductible expenses in the computation of net rents.
In all cases where the redeeming party disputes the assessment of net rents by the tax title purchaser, the burden of proof shall be on the tax title purchaser to establish to the court the amount of the net rents. No attorneys' fees shall be awarded by the superior court at a hearing to determine net rents. ADD}
44-9-13. Entry by collector not required -- Recording of tax sale list. -- No entry upon the land by the collector shall be deemed necessary, but the collector in all cases of sales of real estate shall deliver to the clerk's or recorder's office a list of those properties sold at tax sale which the clerk or recorder shall record or post in the land evidence records for their respective city or town within forty-eight (48) hours after the sale of real estate. The recorded or posted list shall include the assessed owner's name(s), {ADD which shall be immediately posted in the grantor's index, ADD} the address of the property, and the assessor's plat and lot, and the recorded or posted list shall be conclusive evidence of the facts stated in the list.
44-9-18. Management and sale of land purchased by town --
Assignment of tax title. -- Towns may make regulations for the
possession, management, and sale of land purchased or taken for taxes
not inconsistent with law or with the right of redemption. The
treasurer of any town holding a tax title, upon payment to the town of
a sum not less or more than the amount necessary for redemption,
{DEL may DEL} {ADD shall ADD} assign and transfer the tax title to any person,
{ADD who makes a written request for an assignment and transfer of the
tax title and tenders the amount necessary for redemption ADD} and
{ADD reasonable incidental costs associated with the assignment and ADD}
{DEL may DEL} {ADD shall ADD} execute and deliver on behalf of the town any
instrument necessary therefor {DEL . DEL} {ADD , provided, however, that prior to
assignment the town may offer the subject parcel to a local land trust
or redevelopment agency, which shall submit to the treasurer within
thirty (30) days of the offer of assignment a written notice of its
decision of whether or not to accept such parcel for conservation or
development purposes. In the event such trust or redevelopment agency
fails to accept the subject parcel within such thirty (30) day period,
the requested assignment shall be made by the treasurer to the person
or entity requesting the assignment. ADD} The treasurer {ADD after an
examination of the title to the tax sale property ADD} shall send notice of the intended assignment to the current owner of record at the
owner's last known address, by registered or certified mail, at least
ten (10) days prior to the assignment, but failure to receive the
notice shall not affect the validity of the assignment. The
instrument of assignment shall be recorded within sixty (60) days from
its date and if so recorded shall be prima facie evidence of all facts
essential to its validity. Except as otherwise provided, all
provisions of law applicable in cases where the original purchaser at
a tax sale is {DEL another DEL} {ADD other ADD} than the city or town shall
thereafter apply in the case of an assignment, as if the assignee had
been a purchaser for the original sum at the original sale and had
paid to the town the subsequent taxes and charges included in the sum
paid for the assignment (Forms 1 and 2).
44-9-19. Right of redemption from town. -- Any person having
an interest in land sold for nonpayment of taxes, or his or her heirs
or assigns, at any time prior to the filing of a petition for
foreclosure under section 44-9-25, if the land has been purchased by
the town and has not been assigned, may redeem the land by paying or
tendering to the treasurer the sum for which the real estate was
purchased, plus a penalty which shall be ten percent (10%) of the
purchase price if redeemed within six months after the date of {ADD the
collector's ADD} sale, and an additional one percent of the purchase
price for each succeeding month, together with all charges lawfully
added for {ADD intervening ADD} tax {DEL es DEL} , {ADD plus interest thereon at the
rate of one percent (1%) per month ADD} and expenses assessed
subsequently to the {ADD collector's ADD} sale.
44-9-21. Redemption from purchaser other than town. -- Any person may redeem by paying or tendering to a purchaser, other than the town, his or her legal representatives, or assigns, or to the person to whom an assignment of a tax title has been made by the town, at any time prior to the filing of the petition for foreclosure, in the case of a purchaser the original sum and {ADD any ADD} intervening taxes {ADD paid plus interest thereon at the rate of one percent (1%) per month ADD} and costs paid by him or her, plus a penalty as provided in section 44-9-19, or in the case of an assignee of a tax title from a town, the amount stated in the instrument of assignment, plus the above-mentioned penalty. He or she may also redeem the land by paying or tendering to the treasurer the sum which he or she would be required to pay to the purchaser or to the assignee of a tax title, in which case the town treasurer shall be constituted the agent of the purchaser or assignee.
44-9-23. Certificate of redemption money paid to treasurer. -- The treasurer shall receive any money paid to him instead of the purchaser or assignee of a tax title, and {ADD , if the period of one (1) year has not passed from the date of sale, ADD} give to the person paying it a certificate specifying the amount paid, the name of the person to whom and the real estate on which the tax was originally assessed, and the registry of deeds and the book and page of the records where the collector's deed and the instrument of assignment, if any, is recorded; and the recording of the certificate in the registry shall extinguish all right and title acquired under the collector's deed (Form 4).
{ADD In the event that the period of one year has passed from the date of sale, then the treasurer shall forthwith cause notice of the proposed redemption to be sent to the purchaser of the tax title at the address set forth in the tax deed. The purchaser of the tax title shall, within a period of thirty (30) days after the date of said notice, notify the treasurer of all other redemption costs to be collected by the treasurer. In the event that the purchaser fails to so notify the treasurer, then the treasurer shall give to the person paying a certificate as provided herein.
In the event that the tax title purchaser and the party so offering to redeem do not agree as to the proper redemption costs then, in that event, the treasurer shall not be obligated to issue a certificate of redemption. ADD}
44-9-24. Title absolute after foreclosure of redemption -- Jurisdiction of proceedings. -- The title conveyed by a tax collector's deed shall be absolute after foreclosure of the right of redemption by decree of the superior court as provided in this chapter. {ADD No decree shall be vacated except in a separate action instituted within one (1) year following entry of the decree. Such action shall be instituted for no reason other than inadequacy of notice amounting to a denial of due process or the invalidity of the tax sale. ADD} The superior court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector's deed, and the foreclosure proceedings shall follow the course of equity in a proceeding provided for in sections 44-9-25 -- 44-9-33.
44-9-25. Petition for foreclosure of redemption. -- After
one year from a sale of land for taxes, except as provided in sections
44-9-19 -- 44-9-22 whoever then holds the title acquired may bring a
petition in the superior court for the foreclosure of all rights of
redemption thereunder. The petition shall set forth a description of
the land to which it applies, with its assessed valuation, the
petitioner's source of title, giving a reference to the place, book,
and page of record, and such other facts as may be necessary for the
information of the court. Two (2) or more parcels of land may be
included in any petition brought by {DEL a town, as DEL} {ADD any ADD} purchaser
of a title or titles, if the parcels are in the same record ownership
at the time of bringing the petition (Form 5).
{ADD No more than one (1) foreclosure petition may be filed for each tax deed regardless of the number of tax title holders having an interest under such deed. If more than one (1) petition is filed the petitions shall be consolidated for hearing by the court. The court shall not award more than one (1) attorney's fee to the petitioners. ADD}
44-9-26. {DEL Deposit by petitioner to cover costs. -- DEL} {DEL The
petitioner at the time of filing his or her petition shall deposit
with the clerk of the superior court a sum sufficient to cover the
costs of the proceedings as estimated by the court. DEL} {ADDRepresentation
of unknown or unascertainable interests. -- ADD} {ADD Subsequent to filing a
petition, the petitioner shall select two (2) attorneys who are
members in good standing of the Rhode Island bar association, subject
to the approval of the court, to act as a guardian ad litem and
attorney for those persons entitled to protection pursuant to the
Soldiers' and Sailors' Civil Relief Act of 1940 as amended. These
attorneys, so appointed, shall only be required to make themselves
available to all persons not in being or ascertainable and whose
interests may be affected by the filing of the petition and also
persons who may be under legal disability whose identity or
whereabouts are unknown and to those persons interested in the
petition who may be in the military service and entitled to protection
pursuant to the Soldiers' and Sailors' Civil Relief Act of 1940, as
amended. Each attorney, as appointed, shall submit the rights and
interests of those persons represented by him to the protection of the
court by way of answer. ADD}
44-9-27. Examination of title -- Notice to interested parties
of foreclosure petition. -- (a) Upon the filing of a petition, the
petitioner shall at his or her own cost, select, with the approval of
the court, a title company or an attorney familiar with the
examination of land titles, which company or attorney shall make an
examination of the title sufficient only to determine the persons who
may be interested in the title, and the petitioner shall, upon the
filing of the examiner's report, notify all persons appearing to be
interested, whether as equity owners, mortgagees, lienors, attaching
creditors, or otherwise, of the pendency of the petition, the notice
to be sent to each {ADD either ADD} by registered or certified mail and
return of receipt required {DEL . DEL} {ADD or by personal service of a copy of
the petition and citation in the manner set forth herein. ADD} Such
other and further notice {DEL by DEL} {ADD including ADD} publication {ADD of the
citation once each week for two (2) successive weeks ADD} or otherwise
shall be given as the court may at any time order.
{ADD If notice of the pendency of the petition is given by registered or certified mail return receipt requested or by personal service, a copy of the petition and citation shall be mailed or served upon interested persons as follows:
(I) Mail or personal service to interested parties within this state shall be as follows:
(1) Upon an individual by mailing or delivering a copy of the petition and citation to him or her personally or by mailing or leaving copies thereof at his or her dwelling house or usual place of abode with some person of suitable age and discretion then residing therein or by mailing or delivering a copy of the notice to an agent authorized by appointment or by law to receive service of process, provided that if the agent is one designated by statute to receive service, such further notice as the statute requires shall be given.
(2) Upon a person for whom a guardian or conservator has been appointed by mailing or serving copies of the petition and citation upon such guardian or conservator and upon the incompetent person in the manner provided in paragraph (1) of this subsection.
(3) Upon a private corporation, domestic or foreign, limited liability company, domestic or foreign, general or limited partnership, domestic or foreign or any other entity, by mailing or delivering a copy of the petition and citation to an officer, or a partner, or a managing or general agent, or by mailing or leaving a copy of the petition and citation at an office of the entity with a person employed therein, or by mailing or delivering a copy of the petition or citation to an agent authorized by appointment or by law to receive service of process, provided that if the agent is one designated by statute to receive service, such further notice as the statute requires shall be given.
(4) Upon the state by mailing or delivering a copy of the petition or citation to the attorney general or an assistant attorney general.
(5) Upon a city or town by mailing or delivering a copy of the petition and citation to the city or town clerk.
(6) Upon a public corporation, body, or authority by mailing or delivering a copy of the petition and citation to any officer, director, or manager thereof.
(II) Notice outside state; Personal jurisdiction. When an individual or a foreign corporation or other entity is subject to the jurisdiction of the courts of the state, notice may be made outside the state as follows:
(1) Upon an individual by mailing or delivering a copy of the petition or citation to the individual personally by any disinterested person, or by mailing a copy of the petition and citation to the individual by registered or certified mail, return receipt requested, or by any other method ordered by the court to give such individual notice of the action and sufficient time to prepare any defense thereto.
(2) Upon a foreign corporation or other entity by delivering a copy of the petition and citation by any disinterested person to the president, secretary, treasurer, or principal of such entity in the state of incorporation or formation, or by mailing a copy of the petition and citation to any such officer or agent or to the entity at its business address designated in the state of incorporation or formation by registered or certified mail, return receipt requested, or by any other method ordered by the court to give such corporation or other entity notice of the action and sufficient time to prepare any defense thereto.
(III) Notice by publication. Whenever in an action described herein, complete service of notice cannot with due diligence be made by another prescribed method, the court shall order service by publication of a notice of the action in one (1) or more newspapers for two (2) successive weeks in such form as the court shall direct. For the purpose of providing notice by publication, a reference to the tax assessor's plat and lot and the address of the subject parcel shall constitute a legally sufficient description.
(IV) Return. The person serving the petition and citation shall make proof of service thereof on the original citation or a paper attached thereto for that purpose, and shall, forthwith return it to the petitioner's attorney. Any return receipt received in connection therewith shall be annexed to such citation when returned. The petitioner's attorney shall, within the time during which the person served must respond to the petition, file the proof of service with the court. Failure to make proof of service does not affect the validity of the service.
(V) Amendment. At any time in its discretion and upon such terms as it deems just, the court may allow any citation or proof of service thereof to be amended, unless it clearly appears that material prejudice would result to the substantial rights of the party against whom the notice issued. ADD}
(b) The {DEL notice DEL} {ADD citation ADD} , to be addressed "To all whom it
may concern," shall contain the name of the petitioner, the names of
all known respondents, a description of the land, and a statement of
the nature of the petition, shall fix the time within which appearance
may be entered, and shall contain a statement that unless the party
notified shall appear within the time fixed a default will be recorded, the petition taken as confessed, and the right of redemption
forever barred (Form 6).
44-9-28. Order as to parties in default. -- After the return
day fixed, to be at least twenty (20) days after the time of the
actual issuance of notice, the court shall, if satisfied that the
notice has been properly given, on motion of the petitioner enter an
order defaulting all persons failing to appear {DEL , and decreeing that
the petition as to them be taken as confessed (Form 8) DEL} .
44-9-29. Redemption by party to foreclosure proceedings. -- ADD} Any person claiming an interest, on or before the return day or within such further time as may on motion be allowed by the court, shall, if he or she desires to redeem, file an answer setting forth his or her right in the land, and an offer to redeem upon such terms as may be fixed by the court. Thereupon the court shall hear the parties, and may in any case in its discretion make a finding allowing the party to redeem, within a time fixed by the court, upon payment to the petitioner of an amount sufficient to cover the original sum, costs, penalties, and all subsequent taxes, costs, and interest to which the petitioner may be entitled, together with the costs of the proceeding{ADD s, insurance on the purchaser's interest, costs of governmentality mandated repairs, intervening taxes and interest thereon at the rate of one percent (1%) per month, net rents as provided in section 44-9-12, ADD} and such counsel fee as the court deems reasonable. The court may impose such other terms as justice and the circumstances warrant.
{ADD The redemption amount shall not vary regardless of the identity of the redeeming party.
Liens and executions attaching to a former fee holder's interest in property which has been sold at tax sale attach to the former fee holder's right of redemption only and shall be expunged if the former fee holder's right of redemption is foreclosed. ADD}
44-9-32. Recording of notices of foreclosure petition and
final disposition. -- Notice of filing the petition for foreclosure
and notice of the final disposition shall be recorded in the proper
registry of deeds {DEL (Forms 7 and 10). DEL} {ADD but failure to record the
notice of filing the foreclosure petition shall have no effect on the
validity of the court proceedings thereon. ADD}
44-9-35. Errors and irregularities in proceedings. -- No tax
title shall be held to be invalid by reason of any error or
irregularity which is neither substantial nor misleading, whether the
error or irregularity occurs in the proceedings of the collector or
the assessors or in the proceedings of any other official or officials
charged with duties in connection with the establishment of the tax
title {DEL . DEL} {ADD , or in the proceedings to foreclose the rights of
redemption as set forth in section 44-9-25 to 44-9-33 inclusive. ADD}
44-9-43. {DEL Refund of purchase price when title based on sale
without foreclosure adjudged invalid. -- DEL} {ADDRefund of purchase price, interest and costs when title based on collector's sale, treasurer's
assignment or sale without foreclosure adjudged invalid. -- ADD} {DEL If, as
the result of a petition, the petitioner's title is adjudged invalid
by the court because of errors or irregularities in the tax
proceedings upon which it was based, the clerk, upon request, shall
issue a certificate to that effect. The treasurer of the town where
the land affected by the title is situated, upon receipt of a release
by the holder of the title of all interest which he or she may have
under it, together with the certificate, shall refund to the holder
the amount paid, but not exceeding the amount received by the city or
town. DEL}
{ADD If, prior to filing a petition, a tax deed purchaser's title is found to be invalid because of errors or irregularities in the tax proceedings upon which it was based, the taxing authority shall execute a redemption deed and refund to the purchaser the amount paid for the tax deed.
If, as the result of a petition, the petitioner's title is adjudged invalid by the court because of errors or irregularities in the tax proceedings upon which it is based, including the sale, assignment, or auction thereof, the clerk upon request, shall issue a certificate to that effect. The treasurer of the taxing authority, upon receipt of the certificate and a release from the petitioner of all interest which the petitioner may have under the tax deed, shall refund to the petitioner the amount paid therefor and any out-of-pocket costs incurred by the petitioner including title search, recording fees, service costs, advertising, and the court filing fee, plus reasonable attorney fees if any for each petition, notwithstanding the provisions of section 45-15-5. However, if the sale in error is caused by the violation of an automatic stay resulting from a bankruptcy or receivership, the taxing authority shall be liable to refund to the petitioner only the amount paid for the tax deed, if the taxing authority can demonstrate to the court that it conducted the sale without actual knowledge of the existence of the bankruptcy or receivership. ADD}
44-9-46. Forms. -- The following forms may be used in proceedings for the collection of taxes under this chapter, and, if substantially followed, they shall be deemed sufficient for the proceedings to which they respectively relate; but other suitable forms may also be used.
Form No. 1
Section 44-9-18
This notice to be sent by registered or certified mail.
NOTICE OF INTENTION TO ASSIGN TAX TITLE
State of Rhode Island
____________________
Name of City or Town
OFFICE OF THE TREASURER
________________________________ ____________, 19____
(Name of owner of record)
_______________________________________________________
(Last known address)
You are hereby notified that after the expiration of ten (10)
days from the date of this notice I, , Treasurer of the
City -- Town of , intend to assign and transfer to
the tax title on the hereinafter described land upon the
payment by him of a sum not less than the amount necessary for
redemption, said tax title having been acquired by said city or town
under a tax collector's deed dated , 19 , and recorded in
the Registry of Deeds, Book , Page .
DESCRIPTION OF LAND:
Tax Assessor's Plat _________ Lots _________
___________Treasurer
of__________________
Name of City or Town
Form No. 2
Section 44-9-18
INSTRUMENT OF ASSIGNMENT OF TAX TITLE
(This instrument must be recorded within sixty (60) days
from its date)
STATE OF RHODE ISLAND
_____________________
Name of City or Town
OFFICE OF THE TREASURER
I, , Treasurer of the City -- Town of ,
pursuant to the provisions of General Laws, Section 44-9-18, in
consideration of /100 dollars to me paid, do hereby on behalf
of said city -- town assign and transfer to (Name of Assignee) of
(No., Street, City, State), the tax title acquired by said city --
town on the hereinafter described land under a tax collector's deed
dated 19 , and recorded in the Registry of Deeds,
Book , Page .
DESCRIPTION OF LAND
The above-mentioned sum is not less than the amount necessary for
redemption, and includes all taxes assessed on said land subsequent to
the assessment, for nonpayment of which the land was so purchased, and
which have not been paid.
On , 19 , notice of intended assignment was sent by
registered or certified mail to the owner of record as follows:
______________________________________________________
(Name) (Last known address)
In Witness Whereof, I have hereunto set my hand and seal this
day of , 19 .
WITNESS
_________________________
Treasurer
STATE OF RHODE ISLAND,
County of
In the of this day of 19 ,
personally appeared before me , Treasurer of the City -- Town
of , known to me and known by me to be the person who executed
the foregoing instrument, and acknowledged the same, by him signed in
his said capacity to be his free and voluntary act and deed.
_________________________________
Notary Public
Form No. 3
Section 44-9-20
FORM OF DEED WHEN ESTATE IS REDEEMED
UNDER SECTION 44-9-19
KNOW ALL MEN BY THESE PRESENTS,
That the of , in consideration of , to
it paid by of , the receipt whereof is hereby
acknowledged, does hereby remise, release, and forever quitclaim unto
the said all the right, title and interest which the said
of acquired, by or under a deed made to it by the
Collector of Taxes for {DEL said city -- town of DEL} , dated
19 , and recorded in Deed Book Page in
and to the following parcel of real estate:
(Description)
To have and to hold the above-released premises, with all the
privileges and appurtenances to the same belonging, to the said
, h heirs and assigns, to h and their use
and behoof forever.
In witness whereof, etc.
_______________________________
By: _______________________________
Treasurer
Acknowledgment. See Form 2.
Form 3.1
{ADD REDEMPTION DEED ADD}
{ADD (Grantor) ADD} {ADD for consideration paid, grants to
(Grantee) ADD}
{ADD WITHOUT COVENANTS ADD}
{ADD All the right, title and interest which the undersigned has
acquired by or under a deed made to it by the Collector of Taxes of
the dated , 19 and recorded in Book
at Page in and to the following described parcel of real
estate:
Lot(s) Numbered and on Plat as
the same appears in the office of the Tax Assessor of the City/Town of
The purpose of the within conveyance is to effect a redemption of
the title conveyed by said Tax Collector's Deed; accordingly, the
within transfer is a redemption and not a sale within the purview of
RIGL 44-30-71.3.
The consideration for this conveyance is such that no tax stamps
are required.
WITNESS my hand this day of 19 .
_________________________
(Grantor) ADD}
Form No. 4
Section 44-9-23.
TREASURER'S CERTIFICATE OF RECEIPT OF
MONEY PAID FOR PURPOSE OF REDEMPTION
STATE OF RHODE ISLAND
_____________________
Name of City or Town
OFFICE OF THE TREASURER
I, , Treasurer of the City -- Town of , hereby
certify that on this day of , 19 , pursuant to the
provisions of General Laws, Sections 44-9-19 -- 44-9-23, (Name of
person redeeming) , residing at (No., Street, City or
Town, and State), who claims to be the holder of an interest
in -- a mortgage on the land hereinafter described, which was
purchased for nonpayment of the 19 tax assessed thereon to
, has paid to me as Treasurer of the city-town the amount of
/100 dollars for the purpose of redeeming said land from the
tax title thereby held by (Present holder of tax title), residing at
(No., Street, City or Town, and State) , under a tax
collector's deed dated , 19 , and recorded in
Registry of Deeds, Book , Page .
(If there has been no assignment, strike out the following
reference)
said tax title having been assigned to the above-named
(Present Holder of Tax Title) by instrument of assignment
dated , 19 , and recorded in said registry, Book ,
Page .
{ADD The undersigned treasurer hereby certifies that notice of the
pendency of the within redemption has been given to the tax title
purchaser or his assignee as required by General Laws section
44-9-21. ADD}
The above-mentioned amount is computed as follows:
(Strike out whichever computation is inapplicable)
TITLE HELD BY ORIGINAL TITLE HELD BY ASSIGNEE PURCHASER
Original Sum for which Land was Amount Stated in Instrument of
Sold $.... Assignment $....
Intervening Taxes and Costs Paid Taxes and Costs Paid by
Assignee
by Purchaser .... since Assignment ....
Interest According to Law .... Interest According to Law ....
Recording .... Recording ....
____ ____
TOTAL AMOUNT PAID $.... TOTAL AMOUNT PAID $....
DESCRIPTION OF LAND
In Witness, etc.
___________________________________
By: ___________________________________
Treasurer
Acknowledgment. See Form 2.
Form No. 5
Section 44-9-25
STATE OF RHODE ISLAND
PETITION TO FORECLOSE RIGHT OF REDEMPTION
To the Honorable the Judges of the Superior Court:
The undersigned hereby represents that the land hereinafter
described was sold on (Date of sale) for nonpayment
of taxes by the town or city of in the County of by
instrument dated and duly recorded on (Date) in Book
, Page ; that more than one (1) year from the date of
said sale has elapsed and no redemption has been made; that these
proceedings have been conducted according to law; that the deed was
recorded within sixty (60) days from date of sale -- that the
undersigned now holds title under said instrument; that the following
are the names and addresses of all persons known to the undersigned
who have any interest in said land, other than the petitioner
to wit:{DEL (Also give name of wife or husband of the equity owner.) DEL}
Name Address Nature of Interest
that the assessed value of said land and buildings is $ ; and
that said land is described as follows;
(Description)
WHEREFORE your petitioner prays that the rights of all persons
entitled to redeem from said proceedings may be foreclosed, that said
Court enter a decree that the title of the petitioner to said land
under said proceedings is absolute, and that all rights of redemption
are barred, and for such other and further relief as may seem meet and
proper to said Court.
Name _________________________________
Address ________________________________
On this day of , 19 , personally appeared
before me the within named, known to me to be the signer of the
foregoing petition, and made oath that the statements therein
contained so far as made of own knowledge are true and so far
as made upon information and belief that believe them to be
true.
Before me
_______________________________
Notary Public
__________________________
Attorney for Petitioner
Form No. 6
Section 44-9-27
CITATION
STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS
OFFICE OF THE CLERK OF THE SUPERIOR COURT
PETITION TO FORECLOSE RIGHT OF REDEMPTION
No.
TO ALL WHOM IT MAY CONCERN, and to
Whereas, a petition has been presented to said Court by of
in the County of and said State to foreclose all
rights of redemption from the lien proceedings described in said
petition in and concerning a certain parcel of land situate in the
County of and in said State, bounded and described in said
petition as follows:
(Description)
If you desire to make any objection or defense to said petition,
you or your attorney must file a written appearance and an answer,
under oath, setting forth clearly and specifically your objections or
defense to each part of said petition, in the office of the Superior
Court in {ADD and a copy to petitioner's attorney ADD} on or before
the day of next, that you may then and there show
cause, if any, why the prayer of the petition should not be granted.
Unless your appearance is filed by or for you, your default will
be {ADD entered, ADD} {DEL recorded, the said petition will be taken as
confessed, DEL} and you will be forever barred from contesting said
petition or any {DEL decree DEL} {ADD judgment ADD} entered thereon. And in
addition to the usual service of this notice as required by law, it is
ordered that the foregoing citation be published once each week for
{DEL three (3) DEL} {ADD two (2) ADD} successive weeks in the a newspaper
published in said (optional).
Witness, the Seal of our Superior Court at this
day of , 19 .
_________________________ Clerk
CERTIFICATE OF SERVICE BY REGISTERED
OR CERTIFIED MAIL
I hereby certify that I have this day served the foregoing
citation by causing to be mailed a {DEL duly attested DEL} copy thereof of
each respondent named therein whose address was furnished by the
petitioner or otherwise known to me, such copies being sent by
mail and return receipts required.
_______________________________
Attorney for Petitioner
CERTIFICATE OF SERVICE BY PUBLICATION
______________________ 19__
I hereby certify that I have caused the foregoing citation to be
published once each week for {DEL three (3) DEL} {ADD two (2) ADD} successive
weeks in the a newspaper published in , in the County
of , and said State, to wit: on the day of
, the day of , and the day of
, 19 , a copy of which publication is hereto
annexed.
___________________________
Attorney for Petitioner
Form No. 7
Section 44-9-32
(To be recorded in the Registry of Deeds)
NOTICE OF FILING PETITION
STATE OF RHODE ISLAND
SUPERIOR COURT
To all who it may concern:
__________________________________________________
__________________________________________________
hereby give notice that, on the day of ,
19 filed in said Court a petition against* to foreclose a tax lien
acquired under a certain tax deed (or deeds) from the Collector of
Taxes for the City (or Town) of , in the County of
and said State, to me dated , and recorded with Deeds
in Book , Page said deed (or deeds) covers a certain
parcel of land situated in in the County of and said
State, which is described as follows:
(Description)
___________________________
*Name all respondents as in petition.
Form No. 8
Section 44-9-28
MOTION FOR {DEL DECREE PRO CONFESSO DEL} {ADD ENTRY OF DEFAULT ADD}
STATE OF RHODE ISLAND AND PROVIDENCE
PLANTATIONS
SUPERIOR COURT
No.__________
In the matter of the Petition of
And now comes the petitioner in the above-entitled case and moves
that a general default of all parties respondent, whether named in the
notice or not, who have not appeared or answered, be recorded, and
that the application as to them be taken for confessed.
_______________________________
Attorney for Petitioner
Form No. 9
Section 44-9-30
FINAL {DEL DECREE DEL} {ADD JUDGMENT ADD} IN TAX LIEN CASE
STATE OF RHODE ISLAND
SUPERIOR COURT
Case No.
vs.
{DEL DECREE DEL} {ADD JUDGMENT ADD}
This case came on to be heard and was argued by counsel, and
thereupon, upon consideration thereof, it is
ORDERED, ADJUDGED AND DECREED that all rights of redemption are
forever foreclosed and barred under the deed given by the Collector of
Taxes for the of in the County of and said
State, dated and duly recorded in Book Page
By the Court.
Attest:
_________________________________
Clerk
Dated
Form No. 10
Section 44-9-32
NOTICE OF DISPOSAL IN TAX LIEN CASE
STATE OF RHODE ISLAND
SUPERIOR COURT
This is to certify that the petition of
vs.
to foreclose the right of redemption under certain deed for
nonpayment of taxes, given by the Collector of Taxes for the
in the County of and said State, dated and duly
recorded in Book Page was filed in this Court on
Thereafter due proceedings under said petition were instituted
according to law, and finally on a {DEL decree DEL} {ADD judgment ADD}
forever foreclosing and barring all rights of redemption under said
deed was entered, and this notice of final disposition of said
petition is directed to be recorded in the Registry of Deeds for the
City of in County, pursuant to Section 44-9-32 of
the General Laws.
By the Court,
Attest:
_________________________________
Clerk
Dated
Form No. 11
Section 44-9-36
NOTICE OF SALE -- LAND OF LOW VALUE
STATE OF RHODE ISLAND
_____________________
Name of City or Town
OFFICE OF THE TREASURER
___________________, 19__
NOTICE IS HEREBY GIVEN THAT ON
the day of , 19 , at o'clock M.,
at (Place of Sale)
pursuant to the provisions of General Laws, Sections 44-9-36 to
44-9-45, inclusive, I SHALL OFFER FOR SALE AT PUBLIC AUCTION,
severally or together, certain parcels of land of low value listed
below, said parcels having been purchased by the City -- Town of
for nonpayment of the taxes due thereon.
(List of Parcels)
_________________________________
Treasurer
of ________________________________
(Name of City or Town)
To be posted in some convenient and public place in the city or town
at least fourteen (14) days before the sale.
Form No. 12
Section 44-9-36
NOTICE OF SALE
LAND OF LOW VALUE
STATE OF RHODE ISLAND
_____________________
Name of City or Town
OFFICE OF THE TREASURER
_____________________________, 19__
NOTICE IS HEREBY GIVEN THAT on , 19 , at M., at
(Place of Sale) , pursuant to the provisions of
General Laws, Sections 44-9-36 to 44-9-45, inclusive, I SHALL OFFER
FOR SALE AT PUBLIC AUCTION, severally or together, certain parcels of
land of low value listed below, said parcels having been purchased by
the City -- Town of for nonpayment of the taxes due thereon.
(List of parcels)
Further notice is given that the following land in which you
appear to have an interest is included in the sale.
(Description as given in original notice of sale)
Amount Required for Redemption on Above Date of Sale, $
Your attention is directed to Section 44-9-39 as follows:
"Any person, having a right of redemption or any other interest
in the land conveyed or purporting to be conveyed under Section
44-9-36 or Section 44-9-38 upon whom service of the notice of sale
provided in Section 44-9-36 has been made by registered or certified
mail, who, prior to the sale, neither redeems the land nor brings
proceedings to enjoin the sale, shall, upon the recording of the deed
as required by said Section 44-9-36 or Section 44-9-38, be forever
barred from raising any question concerning the validity of the title
conveyed thereby, and a statement contained in the treasurer's deed
that such service has been made, naming the persons who were served by
registered or certified mail, shall be prima facie evidence thereof."
__________________________________
Treasurer of City -- Town of
Send this notice by registered or certified mail, return receipt
requested, at least fourteen (14) days before the sale, to any person
having a right of redemption or any other interest in any of the
parcels to be sold.
Form No. 13
Section 44-9-36
This deed not valid unless recorded in the proper registry of deeds
within sixty (60) days after the sale.
TREASURER'S DEED TO A PERSON -- LAND OF
LOW VALUE
STATE OF RHODE ISLAND
________________________
Name of city or town
OFFICE OF THE TREASURER
I, , Treasurer of the City -- Town of
pursuant to the provisions of General Laws, section
44-9-36, in consideration of /100 dollars to me paid, hereby
grant to of the parcel-parcels of land described in
the tax collector's deed to which reference is made in the following
schedule:
____________________________________________________
____________________________________________________
Name of Person Assessed in the Year Names of Interested
Persons
of the Tax for which the land was Recorded served by registered
or cer-
taken or sold. Certified mail with
notice of
-------- sale under Section
44-9-39.
Location of Parcel Book Page
__________________________________________________
__________________________________________________
__________________________________________________
__________________________________________________
__________________________________________________
The land hereby granted was assessed for $ and was
offered for sale at public auction on , 19 , in accordance
with a notice of sale posted on , 19 , in (Specify place
where notice was posted) ; and was sold to the above-named
grantee (at the original time and place appointed for the sale -- at
an adjournment of said sale on ________, 19 ,) he being the highest
bidder whose bid was not rejected as inadequate.
This deed is given with the covenant that the aforesaid sale was
in all particulars conducted according to law.
In Witness, etc.
________________________________
Treasurer of the City -- Town of
Acknowledgment. See Form 2.
Form No. 14
Section 44-9-38
This deed not valid unless recorded in the proper registry of deeds
within sixty (60) days after the sale.
TREASURER'S DEED TO MUNICIPALITY -- LAND
OF LOW VALUE
STATE OF RHODE ISLAND
_____________________
Name of City or Town
OFFICE OF THE TREASURER
I, , Treasurer of the City -- Town of
, pursuant to the provisions of General Laws, Sections
44-9-36 to 44-9-38, inclusive, hereby grant to said city -- town the
parcel-parcels of land described in the tax collector's deed to which
reference is made in the following schedule:
_________________________________________________
_________________________________________________
Name of Person Assessed in the Year Names of Interested
Persons
of the Tax for which the land was Recorded served by registered
or cer-
taken or sold. Certified mail with
notice of
-------- sale under Section
44-9-39.
Location of Parcel Book Page
__________________________________________________
__________________________________________________
__________________________________________________
__________________________________________________
__________________________________________________
The land hereby granted was assessed for $ and was
offered for sale at public auction on , 19 , in accordance
with a notice of sale posted on , 19 , in (Specify place
where notice of sale posted) on , 19 , in (Specify place
where notice was posted).
(Strike out Paragraph (A) or (B) as the Circumstances Require)
No bid
(A) No bid deemed adequate by me was made at the time and place
appointed for the sale or at any adjournment thereof and the said city
-- town, therefore became the purchaser at an adjournment of said sale
on , 19 .
(B) The purchaser failed to pay the amount bid by him at
the original time and place appointed for the sale, an
adjournment of said sale on , 19 , within ten (10) days
thereafter, wherefore the sale became void and the said city -- town
became the purchaser.
In Witness, etc.
________________________________
Treasurer of the City -- Town of
Acknowledgment. See Form 2.
Form No. 15
Section 44-9-40
STATE OF RHODE ISLAND
Petition to Establish Title Acquired under Sections 44-9-36 or
44-9-38. To the Honorable, the Judges of the Superior Court.
The undersigned hereby represent that the land hereinafter
described was sold on for the nonpayment of taxes by
, County of . Pursuant to Sections 44-9-36 and 44-9-38
of G.L. 1956, said land was conveyed to by instrument dated
and recorded in Book , Page , that the
undersigned now hold title under an instrument from dated
, and duly recorded in Book , Page , that the
following are the names and addresses of all persons known to the
undersigned who have any interest in said land other than the
petitioner
to wit:
that the assessed value of said land and buildings is $ ; and
that said land is described as follows:
(Description)
Wherefore your petitioners pray that all persons having an
interest in the above-described premises show cause why they should
not bring an action to try any claim or claims which they may have
adverse to your petitioner's title. And if such persons do not appear
within the time fixed or having appeared disobey the lawful Order of
the Court to try their claim or claims, that the Court enter a
{DEL decree DEL}ADD} {ADD judgment ADD} that they be forever barred from having or
enforcing any such claim or claims adversely to the petitioner, his
heirs or assigns, in the land described.
____________________________
____________________________
On this day of , 19 , personally appeared
before me the within-named , known to me to be the signers of
the foregoing petition, and made oath, that the statements therein
contained so far as made of their own knowledge are true and so far as
made upon information and belief that they believe them to be true.
Before me
___________________________
Notary Public
SECTION 3. This act shall take effect upon passage, and shall apply to tax sales occurring on or after December 31, 1997.
* * *
This act would amend certain provisions of the law relating to tax sales including the taxing entities entitled to a lien and the manner of notice of tax sales.
This act would take effect upon passage, and would apply to tax sales occurring on or after December 31, 1997.
