2013 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-9 - Tax Sales
Section 44-9-12 - Collector's deed – Rights conveyed to purchaser – Recording.

§ 44-9-12 Collector's deed – Rights conveyed to purchaser – Recording. – (a) The collector shall execute and deliver to the purchaser a deed of the land, stating the cause of sale, the price for which the land was sold, the places where the notices were posted, the name of the newspaper in which the advertisement of the sale was published, the residence of the grantee, and if notice of the sale was given to the Rhode Island Housing and Mortgage Finance Corporation and or to the department of elderly affairs under the provisions of § 44-9-10, the collector shall include an affirmative certification as to which entity/entities received notice and the date(s) on which each such notice was given which shall set forth in the collector's deed. The deed shall convey the land to the purchaser, subject to the right of redemption. The conveyed title shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the purchase price, with all intervening costs, terms imposed for redemption, and charges, with interest, and the premises conveyed, both before and after either redemption or foreclosure, shall also be subject to and have the benefit of all easements and restrictions lawfully existing in, upon, or over the land or appurtenant to the land. The deed is not valid unless recorded within sixty (60) days after the sale. If the deed is recorded it is prima facie evidence of all facts essential to the validity of the title conveyed by the deed. It shall be the duty of the collector to record the deed within sixty (60) days of the sale and to forward said deed promptly to the tax sale purchaser. The applicable recording fee shall be paid by the redeeming party. Except as provided, no sale shall give to the purchaser any right to either the possession, or the rents, or profits of the land until the expiration of one year after the date of the sale, nor shall any sale obviate or transfer any responsibility of an owner of property to comply with any statute of this state or ordinance of any municipality governing the use, occupancy, or maintenance or conveyance of property until the right of redemption is foreclosed.

(b) The rents to which the purchaser shall be entitled after the expiration of one year and prior to redemption shall be those net rents actually collected by the former fee holder or a mortgagee under an assignment of rents. Rents shall not include mere rental value of the land, nor shall the purchaser be entitled to any rent for owner-occupied single-unit residential property. For purposes of redemption, net rents shall be computed by deducting from gross rents actually collected any sums expended directly or on behalf of the tenant from whom the rent was collected. Such expenditure shall include utilities furnished, repairs made to the tenanted unit, and services provided for the benefit of the tenant. However, mortgagee payments, taxes and sums expended for general repair and renovation (i.e. capital improvements) shall not be deductible expenses in the computation of the rent.

(c) This tax title purchaser shall not be liable for any enforcement or penalties arising from violations of environmental or minimum housing standards prior to the expiration of one year from the date of the tax sale, except for violations which are the result of intentional acts by the tax sale purchaser or his or her agents.

(d) Upon the expiration of one year after the date of the sale, the tax title holder shall be jointly and severally liable with the owner for all responsibility and liability for the property and shall be responsible to comply with any statute of this state or ordinance of any municipality governing the use, occupancy, or maintenance or conveyance of the property even prior to the right of redemption being foreclosed. Nothing in this section shall be construed to confer any liability upon a city or town, which receives tax title as a result of any bids being made for the land offered for sale at an amount equal to the tax and charges.

(e) In the event that the tax lien is acquired by the Rhode Island Housing and Mortgage Finance Corporation, and said corporation has paid the taxes due, title shall remain with the owner of the property, subject to the right of the corporation to take the property in its own name, pursuant to applicable statutes and any regulations duly adopted by the corporation. Upon such notice by the corporation, the collector shall execute and deliver a deed to the corporation as herein provided.

History of Section.
(G.L. 1938, ch. 32, § 32; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-12; P.L. 1985, ch. 448, § 1; P.L. 1997, ch. 42, § 1; P.L. 1997, ch. 74, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3; P.L. 2010, ch. 239, § 40.)