2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-9 - Tax Sales
§ 44-9-47 - Definitions.
SECTION 44-9-47
§ 44-9-47 Definitions. – As used in §§ 44-9-47 – 44-9-53, unless the context requires otherwise:
(1) "Goods" means goods as defined in § 6A-9-102(a)(44).
(2) "Lien" means the lien to secure the payment of personal property taxes described in § 44-9-48.
(3) "Municipality" means any town or city of the state.
(4) "Proceeds" means proceeds as defined in § 6A-9-102(a)(64).
(5) "Purchase money security interest" means purchase money security interest as defined in § 6A-9-103.
(6) "Secured party" means a municipality.
(7) "Tax collector" means the person receiving the tax list of a municipality and the warrant to collect the tax list.
(8) "Taxpayer" means a person with respect to whom personal property taxes have been levied by a municipality.
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