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| 5 | 5 | | 2023 -- S 0877 |
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| 7 | 7 | | LC002717 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY--COVENTRY |
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| 16 | 16 | | Introduced By: Senators Raptakis, and Rogers |
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| 17 | 17 | | Date Introduced: March 30, 2023 |
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| 18 | 18 | | Referred To: Senate Housing & Municipal Government |
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| 19 | 19 | | |
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| 20 | 20 | | |
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| 21 | 21 | | It is enacted by the General Assembly as follows: |
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| 22 | 22 | | SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of 1 |
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| 23 | 23 | | Taxes Generally" is hereby amended to read as follows: 2 |
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| 24 | 24 | | 44-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured 3 |
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| 25 | 25 | | home in the town. 4 |
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| 26 | 26 | | (a) Taxes assessed against any person in the towns of Glocester, Coventry, and Burrillville 5 |
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| 27 | 27 | | for either a mobile or manufactured home shall constitute a lien on the mobile or manufactured 6 |
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| 28 | 28 | | home. The lien shall arise and attach as of the date of assessment of the taxes, as defined in ยง 44-7 |
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| 29 | 29 | | 5-1. 8 |
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| 30 | 30 | | (b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior 9 |
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| 31 | 31 | | to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of 10 |
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| 32 | 32 | | attachment or otherwise. 11 |
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| 33 | 33 | | (c) The taxes may be collected and the lien may be enforced in the same manner in which 12 |
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| 34 | 34 | | taxes are collected and the lien is enforced against real estate for the collection of real estate taxes 13 |
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| 35 | 35 | | by municipalities in accordance with chapter 9 of title 44 ("tax sales"), with no additional fees, 14 |
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| 36 | 36 | | charges, assessments or penalties other than those provided for in chapter 9 of title 44. 15 |
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| 37 | 37 | | SECTION 2. This act shall take effect upon passage. 16 |
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| 38 | 38 | | ======== |
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| 39 | 39 | | LC002717 |
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| 40 | 40 | | ======== |
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| 42 | 42 | | |
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| 43 | 43 | | LC002717 - Page 2 of 2 |
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| 44 | 44 | | EXPLANATION |
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| 45 | 45 | | BY THE LEGISLATIVE COUNCIL |
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| 46 | 46 | | OF |
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| 47 | 47 | | A N A C T |
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| 48 | 48 | | RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY--COVENTRY |
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| 49 | 49 | | *** |
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| 50 | 50 | | This act would promote a more efficient way to enforce tax liens on mobile and 1 |
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| 51 | 51 | | manufactured homes in the town of Coventry by allowing the town to enforce the lien in the same 2 |
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| 52 | 52 | | manner as used to collect real estate taxes. 3 |
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| 53 | 53 | | This act would take effect upon passage. 4 |
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| 54 | 54 | | ======== |
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| 55 | 55 | | LC002717 |
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| 56 | 56 | | ======== |
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