§ 44-9-47 - Definitions.
SECTION 44-9-47
§ 44-9-47 Definitions. – As used in §§ 44-9-47 – 44-9-53, unless the context requiresotherwise:
(1) "Goods" means goods as defined in § 6A-9-102(a)(44).
(2) "Lien" means the lien to secure the payment of personalproperty 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 moneysecurity interest as defined in § 6A-9-103.
(6) "Secured party" means a municipality.
(7) "Tax collector" means the person receiving the tax listof a municipality and the warrant to collect the tax list.
(8) "Taxpayer" means a person with respect to whom personalproperty taxes have been levied by a municipality.