As used in § 44-9-47 — § 44-9-53, unless the context requires otherwise:

(1)  “Goods” means goods as defined in § 6A-9-102(a)(44).

(2)  “Lien” means the lien to secure the payment of personal property taxes described in § 44-9-48.

(3)  “Municipality” means any town or city of the state.

(4)  “Proceeds” means proceeds as defined in § 6A-9-102(a)(64).

(5)  “Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.

(6)  “Secured party” means a municipality.

(7)  “Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.

(8)  “Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.