Section 44-9-1.1 Cumberland Hill fire district tax liens.

RI Gen L § 44-9-1.1 (2019) (N/A)
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§ 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.

(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.)