GroundRules
R.I. Gen. Laws § 44-14-21: Lien on real estate.
Where this section sits in the code
- Title 44 Taxation
- Chapter 14 Taxation of Banks
The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution’s real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real estate.
Collected 2026-09-05T20:00:26Z. Source file · JSON