2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-9 - Tax Sales
Section 44-9-43 - Refund of purchase price when title based on collector's sale, treasurer's assignment, or sale without foreclosure adjudged invalid.

§ 44-9-43 Refund of purchase price when title based on collector's sale, treasurer's assignment, or sale without foreclosure adjudged invalid. – If, as the result of a petition, the petitioner's title based on a collector's sale, treasurer's assignment, or sale without foreclosure is determined to be invalid by the superior court because of errors or irregularities in the tax proceedings upon which it was based, the clerk, upon request, shall issue a certificate to that effect. The treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the petitioner conveying all of the interest which he or she may have under it, together with the certificate, shall refund to the holder the amount paid, therefore plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held.

History of Section.
(G.L. 1938, ch 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-43; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4.)