Rhode Island General Laws 44-14-21. Lien on real estate
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The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution’s real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real estate.
History of Section.
P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-21.
Terms Used In Rhode Island General Laws 44-14-21
- Lien: A claim against real or personal property in satisfaction of a debt.
- real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10