Current through 2024 Public Law 457
Section 44-7-11 - Collectors to furnish statements of liens(a)Cities, towns or fire districts. The collector of taxes for any city, town, or fire district shall, on written application by any person, and within five (5) days thereafter, excluding Saturdays, Sundays, and holidays, furnish to the applicant a single certificate of all taxes and other assessments, including water rates and charges, which at the time constitute liens on the parcel of real estate specified in the application and are payable on account of the real estate. The certificate shall be itemized and shall show the amounts payable on account of all taxes and assessments, rates, fees and charges, so far as the amounts are fixed and ascertained, and if the amounts are not then ascertainable, it shall be expressed in the certificate. In addition, the tax certificate shall include: (1) a statement as to whether there are any tax sales scheduled which would affect the parcel of real estate noted in the certificate; and(2) a statement as to whether any of taxes or other assessments noted on the tax certificate as being paid in full were paid as the result of a sale held pursuant to the provisions of chapter 9 of this title within the twelve (12) month period immediately preceding issuance of the certificate. Any city or town officer or board doing any act toward establishing any tax assessment, lien, fees or charge upon any real estate in the city or town shall transmit a notice of that act to the collector of taxes. The collector of taxes shall charge not more than twenty-five dollars ($25.00) for each certificate so issued, and the money so received shall be paid into the city or town treasury. A certificate issued on or after October 1, 1966, under this section may be filed or recorded with the land evidence records of the city or town in which the real estate shall be situated within sixty (60) days after its date, and if filed or recorded shall operate to discharge the parcel of real estate specified from the liens for all taxes, assessments or portions, rates, fees and charges which do not appear by the certificate to constitute liens, except the taxes, assessments or portions, rates, fees and charges which have accrued within one year immediately preceding the date of the certificate; provided, that they are noted in the certificate, and the taxes, assessments or portions, rates, and charges concerning which a statement has been filed or recorded in the land evidence records. A certificate issued under this section shall not affect the obligation of any person liable for the payment of any tax, assessment, rate, fee, or charge.(b) The fee to be paid for filing the certificate with the registry of deeds is eight dollars ($8.00).(c)Barrington. In the town of Barrington, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.(d)Warren. In the town of Warren, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.(e)Smithfield. In the town of Smithfield, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does not apply to refinancing transactions or to transfers of real estate within a family without consideration.(f)City, town or fire district. The collector of taxes for any city, town, or fire district may, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does not apply to refinancing transactions or to transfers of real estate within a family without consideration.(g)Scituate. In the town of Scituate, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.(h)Bristol. In the town of Bristol, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.(i)East Greenwich. In the town of East Greenwich, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does apply to refinancing transactions or to transfers of real estate within a family without consideration.(j)North Providence. In the town of North Providence, the tax collector shall, upon application for any municipal lien certificate, include and attach the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does apply to refinancing transactions or to transfers of real estate within a family without consideration.(k)Glocester. In the town of Glocester, the tax collector shall, upon application for any municipal lien certificate for taxes assessed against a mobile or manufactured home, furnish a tax certificate setting forth all taxes which at the time are due and payable to the town on account of any owner of any mobile or manufactured home referenced in the application. The municipal lien certificate for mobile and manufactured homes shall be processed in accordance with subsection (a) as set forth above. The closing agent presiding at the closing on any transfer of a mobile or manufactured home shall collect all sums due as set forth on the tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the mobile or manufactured home.Amended by 2013 Pub. Laws, ch. 388, § 1, eff. 7/15/2013.Amended by 2013 Pub. Laws, ch. 328, § 1, eff. 7/15/2013.G.L. 1938, ch. 32, § 8; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-11; P.L. 1966, ch. 278, § 1; P.L. 1981, ch. 237, § 1; P.L. 1986, ch. 127, § 1; P.L. 1986, ch. 331, § 4; P.L. 1986, ch. 464, § 1; P.L. 1993, ch. 123, §1; P.L. 1994 , ch. 414, § 1; P.L. 1996 , ch. 56, § 1; P.L. 1996 , ch. 368, § 1; P.L. 1996 , ch. 415, § 1; P.L. 1996 , ch. 420, § 1; P.L. 1997 , ch. 220, § 1; P.L. 1997 , ch. 234, § 1; P.L. 1998 , ch. 164, § 1; P.L. 1998 , ch. 197, § 1; P.L. 1998 , ch. 206, § 1; P.L. 1998 , ch. 207, § 1; P.L. 1998 , ch. 218, § 1; P.L. 1998 , ch. 220, § 1; P.L. 1998 , ch. 224, § 1; P.L. 1998 , ch. 227, § 1; P.L. 1998 , ch. 246, § 1; P.L. 1998 , ch. 247, § 1; P.L. 1998 , ch. 271, § 1; P.L. 1998 , ch. 462, § 1; P.L. 1998 , ch. 463, § 1; P.L. 1998 , ch. 465, § 1; P.L. 1998 , ch. 466, § 1; P.L. 1999 , ch. 69, § 1; P.L. 1999 , ch. 113, § 1; P.L. 1999 , ch. 312, § 1; P.L. 1999 , ch. 329, § 1; P.L. 1999 , ch. 409, § 1; P.L. 2000 , ch. 41, § 1; P.L. 2000 , ch. 301, § 1; P.L. 2001 , ch. 337, § 1; P.L. 2004 , ch. 51, § 1; P.L. 2004 , ch. 373, § 1; P.L. 2009 , ch. 24, § 1; P.L. 2009 , ch. 38, § 1; P.L. 2011 , ch. 286, § 1; P.L. 2012 , ch. 415, § 8; P.L. 2012 , ch. 488, § 1.