§ 44-9-8.1 - Taking for taxes.
SECTION 44-9-8.1
§ 44-9-8.1 Taking for taxes. – (a) Notwithstanding the provisions of § 44-9-8, upon a determination thatthe property is necessary for redevelopment, revitalization, or municipalpurposes by the redevelopment agency of a municipality or, if there is noredevelopment agency and the city or town council makes that determination,then the municipality may take the land for the city or town.
(b) If a tax on land is not paid within fourteen (14) daysafter demand for the tax and remains unpaid at the date of taking, thecollector may take the land for the city or town, first giving fourteen (14)days' notice of his or her intention to exercise the power of taking, thenotice may be served in the manner required by law for the service of civilcases or may be published. The notice shall contain a substantially accuratedescription of the lots or divisions of land to be sold, which shall befurnished to the collector by the assessors upon demand of the collector, theamount of tax assessed on each, and the names of all owners known to thecollector. The notice of the sale of the undivided real estate of a deceasedperson assessed to his or her heirs or devisees or assessed in general terms tohis or her estate shall contain the names of all the heirs or deviseesinterested in the real estate, if the probate records of the county where theland lies disclose their identity. The collector shall also, fourteen (14) daysbefore the taking, post a conforming notice in two (2) or more convenient andpublic places.
(c) Whenever the collector of taxes of a city or town shallhave taken land in the city or town he or she may, in the name and on behalf ofthe city or town, take immediate possession of the land and, until the taxtitle acquired is redeemed, collect the rent and other income from the land,this rent and income, after the payment of all necessary expenses in the care,repair, and management of the land shall be applied on account of the taxes,assessments, rates, charges, interest, and costs due the city or town on theland, with any balance remaining being paid to the person entitled to this rentand income.
(d) Upon petition of any person having a right to redeem thetax title, the superior court for the county where the land lies, if itadjudges justice and the circumstances warrant, may, upon any terms that itdeems equitable, enjoin a taking of possession under this section or commandthe surrender of a possession taken. A city or town must designate a detailedpurpose and plan for any land it takes at a tax sale within one year, or thatland will be offered at the next tax sale.
(e) Neither the city or town nor any of its officers, agentsor employees is liable or accountable to the owner or to any other personhaving an interest in the land for failure to collect rent or other income fromthe land; and neither the city or town nor any of its officers, agents, oremployees is liable for injury or damage caused by the possession of land underthis section to the land or to the person or property of any person.