§ 44-9-1 - Tax liens on real estate. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-9 > 44-9-1

SECTION 44-9-1

§ 44-9-1 Tax liens on real estate. –(a) Taxes assessed against any person in any city or town for either personalproperty or real estate shall constitute a lien on the real estate. The lienshall 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 thereafter if the estate has in the meantime been alienated and theinstrument alienating the estate has been recorded; otherwise, it shallcontinue until a recorded alienation of the estate. The lien shall be superiorto any other lien, encumbrance, or interest in the real estate whether by wayof mortgage, attachment, or otherwise, except easements and restrictions.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-9 > 44-9-1

SECTION 44-9-1

§ 44-9-1 Tax liens on real estate. –(a) Taxes assessed against any person in any city or town for either personalproperty or real estate shall constitute a lien on the real estate. The lienshall 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 thereafter if the estate has in the meantime been alienated and theinstrument alienating the estate has been recorded; otherwise, it shallcontinue until a recorded alienation of the estate. The lien shall be superiorto any other lien, encumbrance, or interest in the real estate whether by wayof mortgage, attachment, or otherwise, except easements and restrictions.

State Codes and Statutes

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-9 > 44-9-1

SECTION 44-9-1

§ 44-9-1 Tax liens on real estate. –(a) Taxes assessed against any person in any city or town for either personalproperty or real estate shall constitute a lien on the real estate. The lienshall 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 thereafter if the estate has in the meantime been alienated and theinstrument alienating the estate has been recorded; otherwise, it shallcontinue until a recorded alienation of the estate. The lien shall be superiorto any other lien, encumbrance, or interest in the real estate whether by wayof mortgage, attachment, or otherwise, except easements and restrictions.