(a)  Whether or not the person or general partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place of sale first by first-class mail not less than ninety (90) days before the date of sale or any adjournment of the sale, and again by certified mail not less than forty (40) days before the date of sale or any adjournment of the sale, 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 which the 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 or be left at the taxpayer’s last-known address or personally served on the taxpayer not less than thirty (30) days before the date of sale or any adjournment of the sale, but no notice of adjournments shall be necessary other than the announcement made at the sale. Copies of such notices shall be provided to Rhode Island Housing and Mortgage Finance Corporation by mail or hand delivery, or a manifest of such notices shall be electronically delivered in a machine-readable format through secure means established by the Rhode Island Housing and Mortgage Finance Corporation not less than forty (40) days before the date of sale or any adjournment of the sale. Failure to notify the Rhode Island Housing and Mortgage Finance Corporation as prescribed herein shall nullify any tax sale of any property with respect to which such notice was not given.

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Terms Used In Rhode Island General Laws 44-9-10

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • 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
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9

(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 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 employed there.

(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 office of healthy aging by mail, hand delivery, or a manifest of such notices shall be electronically delivered in a machine-readable format through the secure means established by the Rhode Island Housing and Mortgage Finance Corporation pursuant to subsection (a), not less than forty (40) days before the date of sale. Failure to notify the office of healthy aging as prescribed herein shall nullify any tax sale of any property with respect to which such notice was not given.

(e)  Within ninety (90) days after the end of each calendar year, the office of healthy aging shall prepare and submit an annual report to the governor, the speaker of the house of representatives, the president of the senate, and the secretary of state. The report shall contain information concerning the number of notices received by the office of healthy aging pursuant to this section of law during the calendar year and information concerning the identity of the specific parcels that might be sold in each city or town as well as a description of exactly what action followed on each such notice. The report shall conclude by indicating the present status of each case in which the division received such a notice as well as an indication as to whether each such case is open or closed.

History of Section.
G.L. 1896, ch. 48, § 11; G.L. 1909, ch. 60, § 13; G.L. 1923, ch. 62, § 13; G.L. 1938, ch. 32, §§ 13, 30; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-10; P.L. 1986, ch. 277, § 1; P.L. 1987, ch. 120, § 2; P.L. 1990, ch. 473, § 1; P.L. 2002, ch. 140, § 1; P.L. 2002, ch. 245, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3; P.L. 2011, ch. 242, § 1; P.L. 2011, ch. 258, § 1; P.L. 2016, ch. 25, § 1 P.L. 2016, ch. 30, § 1.