Rhode Island General Laws 44-9-1.1. Cumberland Hill fire district tax liens
(a) Taxes assessed against any person by the Cumberland Hill fire district 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.
Terms Used In Rhode Island General Laws 44-9-1.1
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- Personal property: All property that is not real property.
- 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
(b) The lien shall be superior to any other lien, encumbrance or interest in the real estate, whether by way of mortgage, attachment, or otherwise, except easements and restrictions.
(c) Every deed or mortgage presented for recording in connection with property located in the Cumberland Hill fire district shall be accompanied by a certificate issued by the Cumberland Hill fire district stating that all outstanding taxes assessed against the property by the Cumberland Hill fire district have been paid.
History of Section.
P.L. 2009, ch. 70, § 1; P.L. 2009, ch. 136, § 1.