Rhode Island § 44-9-1 - Tax Sales
Full text of Rhode Island Rhode Island General Laws § 44-9-1 — Tax Sales, with citation guidance and answers to common questions.
§ 44-9-1. Tax Sales
R.I. Gen. Laws § 44-9-1
§ 44-9-1. Tax titles on real estate.
(a) Taxes assessed against any person in any city or town for either personal property or real estate shall constitute a lien on the real estate. 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 three (3) years after it first arises if the estate has in the meantime been alienated and the instrument alienating the estate has been recorded and no action for the enforcement of the lien has commenced; otherwise, it shall continue until a recorded alienation of the estate. The lien shall be superior to any other lien, encumbrance, or interest in the real estate whether by way of mortgage, attachment, receivership order, or otherwise, except easements, restrictions, and prior tax title(s) held by the Rhode Island housing and mortgage finance corporation. A final decree foreclosing all rights of redemption under this title shall constitute an alienation within the meaning of this section. The tax sale shall constitute an enforcement of the lien, but itself shall not constitute an alienation.
History of Section.
G.L. 1896, ch. 48, §§ 2, 3; G.L. 1909, ch. 60, §§ 2, 3; P.L. 1912, ch. 769, § 44;
G.L. 1923, ch. 62, §§ 2, 3; G.L. 1938, ch. 32, §§ 2, 3, 22; P.L. 1939, ch. 695, §
1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-1; P.L. 2018, ch. 351, § 1.
Frequently Asked Questions About Rhode Island § 44-9-1
What does Rhode Island General Laws § 44-9-1 cover?
Section 44-9-1 ("Tax Sales") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-9-1?
A common citation format is "Rhode Island General Laws § 44-9-1" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-9-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.