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

§ 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 offiling of the notice of lien unless discharged as provided in § 44-9-55. Anotice of lien shall not be effective if filed more than two (2) years from thedate of assessment for the taxes claimed to be due.