Introduced By: Senators Connors and Issa
Date Introduced : February 8, 1999
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-7-11 of the General Laws in Chapter 44-7 entitled "Collection of Taxes Generally" is hereby amended to read as follows:
44-7-11. Collectors to furnish statements of liens. --
(a) The collector of taxes for any city, town, or fire district
shall, on written application by any person, and within five (5)
days thereafter, excluding Saturdays, Sundays, and holidays, furnish
to the applicant a single certificate of all taxes and other assessments,
including water rates and charges, which at the time constitute
liens on the parcel of real estate specified in such application
and are payable on account of the real estate. The certificate
shall be itemized and shall show the amounts then payable on account
of all taxes and assessments, rates, fees and charges, so far
as the amounts are fixed and ascertained, and if the amounts are
not then ascertainable, it shall so be expressed in the certificate.
In addition, the tax certificate shall include: (1) a statement
as to whether there are any tax sales scheduled which would affect
the parcel of real estate noted in said certificate and (2) a
statement as to whether any of taxes or other assessments noted
on the tax certificate as being paid in full were paid as the
result of a sale held pursuant to the provisions of chapter 9
of this title within the twelve (12) month period immediately
preceding issuance of the certificate. Any city or town officer
or board doing any act toward establishing any tax assessment,
lien, fees or charge upon any real estate in the city or town
shall transmit a notice of that act to the collector of taxes.
The collector of taxes shall charge {DEL six dollars ($6.00), except
that for tax DEL} {ADD not more than twelve dollars ($12.00), except that ADD} {DEL certificates issued by the tax collector(s) for the
city of Woonsocket, the town of North Smithfield, the town of
Coventry, the town of Lincoln, the city of Cranston, the town of West Warwick, the town of Hopkinton,
the town of East Greenwich, the town of Barrington, the town of
North Kingstown, the town of South Kingstown, the town of Glocester,
the town of North Providence, the town of Scituate, the town of
West Greenwich, and the town of Warren, the charge shall be twelve
dollars ($12.00) for each certificate so issued, and DEL} {ADDfor certificates issued by the tax collector(s) for the town of Cumberland, the charge shall be twelve dollars ($12.00) for each certificate so issued, andADD} the charge
for the issuance of tax certificates by the tax collector for
the town of Barrington shall be twenty dollars ($20.00) for each
certificate so issued, and the money so received shall be paid
into the city or town treasury. A certificate issued on or after
October 1, 1966, under this section may be filed or recorded with
the land evidence records of the city or town in which the real
estate shall be situated within sixty (60) days after its date,
and if so filed or recorded shall operate to discharge the parcel
of real estate specified from the liens for all taxes, assessments
or portions thereof, rates, fees and charges which do not appear
by the certificate to constitute liens thereon, except the taxes,
assessments or portions thereof, rates, fees and charges which
have accrued within one year immediately preceding the date of
the certificate, provided that they are noted in the certificate,
and the taxes, assessments or portions thereof, rates, and charges
concerning which a statement has been filed or recorded in the
land evidence records; provided, a certificate issued under this
section shall not affect the obligation of any person liable for
the payment of any tax, assessment, rate, fee, or charge.
(b) The fee to be paid for filing the certificate with the registry of deeds shall be eight dollars ($8.00).
(c) In the town of Barrington, the tax collector shall, upon application for any municipal lien certificate, include and attach thereto at no additional fee, as a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in such application. The closing agent presiding at the closing on any transfer of such real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the same to the tax collector along with the forwarding address of the owner transferring any such real estate.
(d) In the town of Warren, the tax collector shall, upon application for any municipal lien certificate, include and attach thereto at no additional fee, as a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in such application. The closing agent presiding at the closing on any transfer of such real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the same to the tax collector along with the forwarding address of the owner transferring any such real estate.
SECTION 2. This act shall take effect upon passage.
