§ 44-9-10 Notice of sale to taxpayer.– (a) Whether or not the person or general partnership to whom the estate istaxed 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 thetime and place of sale first by first-class mail not less than ninety (90) daysbefore the date of sale or any adjournment of the sale, and again by certifiedmail not less than forty (40) days before the date of sale or any adjournmentof the sale, sent postpaid to the street address of the real estate liable forpayment of taxes, and, if different, to the taxpayer's address listed with thetax assessor's office of the city or town where the real estate is located orto any other address which the taxpayer designates by written notice to the taxassessor, or to the address of the taxpayer stated on the deed recorded in theland evidence records of the city or town where the real estate is located orto the last known address of the taxpayer or be left at the taxpayer's lastknown 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 ofadjournments shall be necessary other than the announcement made at the sale.Copies of such notices shall also be sent or hand delivered at the same time asprescribed above, to the Rhode Island Housing and Mortgage Finance Corporation.Failure to notify the Rhode Island Housing and Mortgage Finance Corporation asprescribed herein shall nullify any tax sale of any property with respect towhich such notice was not given.
(b) Persons aged sixty-five (65) years and over or personssuffering from a disability may designate a third party to whom notice may besent as required pursuant to this section by advising the tax assessor of thename and address of the person.
(c) If the estate taxed is a corporation, the notice may besent either by registered or certified mail to its place of business or left atthe business office of the corporation with some person employed there.
(d) In the event the person to whom the estate is taxed islisted in the records of the assessor and/or collector as having applied forand been granted a property tax abatement based wholly or partially on the ageof the taxpayer, then the collector shall also notify the department of elderlyaffairs by certified mail or hand delivery as described herein. Failure tonotify the department of elderly affairs as prescribed herein shall nullify anytax sale of any property with respect to which such notice was not given.
(e) Within ninety (90) days after the end of each calendaryear, the department of elderly affairs shall prepare and submit an annualreport to the governor, the speaker of the house of representatives, thepresident of the senate and the secretary of state. The report shall containinformation concerning the number of notices received by the department ofelderly affairs pursuant to this section of law during the calendar year, andinformation concerning the identity of the specific parcels that might be soldin each city or town as well as a description of exactly what action followedon each such notice. The report shall conclude by indicating the present statusof each case in which the department received such a notice as well as anindication as to whether each such case is open or closed.
§ 44-9-10 Notice of sale to taxpayer.– (a) Whether or not the person or general partnership to whom the estate istaxed 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 thetime and place of sale first by first-class mail not less than ninety (90) daysbefore the date of sale or any adjournment of the sale, and again by certifiedmail not less than forty (40) days before the date of sale or any adjournmentof the sale, sent postpaid to the street address of the real estate liable forpayment of taxes, and, if different, to the taxpayer's address listed with thetax assessor's office of the city or town where the real estate is located orto any other address which the taxpayer designates by written notice to the taxassessor, or to the address of the taxpayer stated on the deed recorded in theland evidence records of the city or town where the real estate is located orto the last known address of the taxpayer or be left at the taxpayer's lastknown 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 ofadjournments shall be necessary other than the announcement made at the sale.Copies of such notices shall also be sent or hand delivered at the same time asprescribed above, to the Rhode Island Housing and Mortgage Finance Corporation.Failure to notify the Rhode Island Housing and Mortgage Finance Corporation asprescribed herein shall nullify any tax sale of any property with respect towhich such notice was not given.
(b) Persons aged sixty-five (65) years and over or personssuffering from a disability may designate a third party to whom notice may besent as required pursuant to this section by advising the tax assessor of thename and address of the person.
(c) If the estate taxed is a corporation, the notice may besent either by registered or certified mail to its place of business or left atthe business office of the corporation with some person employed there.
(d) In the event the person to whom the estate is taxed islisted in the records of the assessor and/or collector as having applied forand been granted a property tax abatement based wholly or partially on the ageof the taxpayer, then the collector shall also notify the department of elderlyaffairs by certified mail or hand delivery as described herein. Failure tonotify the department of elderly affairs as prescribed herein shall nullify anytax sale of any property with respect to which such notice was not given.
(e) Within ninety (90) days after the end of each calendaryear, the department of elderly affairs shall prepare and submit an annualreport to the governor, the speaker of the house of representatives, thepresident of the senate and the secretary of state. The report shall containinformation concerning the number of notices received by the department ofelderly affairs pursuant to this section of law during the calendar year, andinformation concerning the identity of the specific parcels that might be soldin each city or town as well as a description of exactly what action followedon each such notice. The report shall conclude by indicating the present statusof each case in which the department received such a notice as well as anindication as to whether each such case is open or closed.
§ 44-9-10 Notice of sale to taxpayer.– (a) Whether or not the person or general partnership to whom the estate istaxed 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 thetime and place of sale first by first-class mail not less than ninety (90) daysbefore the date of sale or any adjournment of the sale, and again by certifiedmail not less than forty (40) days before the date of sale or any adjournmentof the sale, sent postpaid to the street address of the real estate liable forpayment of taxes, and, if different, to the taxpayer's address listed with thetax assessor's office of the city or town where the real estate is located orto any other address which the taxpayer designates by written notice to the taxassessor, or to the address of the taxpayer stated on the deed recorded in theland evidence records of the city or town where the real estate is located orto the last known address of the taxpayer or be left at the taxpayer's lastknown 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 ofadjournments shall be necessary other than the announcement made at the sale.Copies of such notices shall also be sent or hand delivered at the same time asprescribed above, to the Rhode Island Housing and Mortgage Finance Corporation.Failure to notify the Rhode Island Housing and Mortgage Finance Corporation asprescribed herein shall nullify any tax sale of any property with respect towhich such notice was not given.
(b) Persons aged sixty-five (65) years and over or personssuffering from a disability may designate a third party to whom notice may besent as required pursuant to this section by advising the tax assessor of thename and address of the person.
(c) If the estate taxed is a corporation, the notice may besent either by registered or certified mail to its place of business or left atthe business office of the corporation with some person employed there.
(d) In the event the person to whom the estate is taxed islisted in the records of the assessor and/or collector as having applied forand been granted a property tax abatement based wholly or partially on the ageof the taxpayer, then the collector shall also notify the department of elderlyaffairs by certified mail or hand delivery as described herein. Failure tonotify the department of elderly affairs as prescribed herein shall nullify anytax sale of any property with respect to which such notice was not given.
(e) Within ninety (90) days after the end of each calendaryear, the department of elderly affairs shall prepare and submit an annualreport to the governor, the speaker of the house of representatives, thepresident of the senate and the secretary of state. The report shall containinformation concerning the number of notices received by the department ofelderly affairs pursuant to this section of law during the calendar year, andinformation concerning the identity of the specific parcels that might be soldin each city or town as well as a description of exactly what action followedon each such notice. The report shall conclude by indicating the present statusof each case in which the department received such a notice as well as anindication as to whether each such case is open or closed.
