2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-9 - Tax Sales
§ 44-9-52 - Effective period of lien – Limitation period.

SECTION 44-9-52

   § 44-9-52  Effective period of lien – Limitation period. – The lien shall be effective for a period of five (5) years from the date of filing of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the date of assessment for the taxes claimed to be due.

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