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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-23-12: Recording of lien against real estate — Discharge.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 23 Estate and Transfer Taxes — Enforcement and Collection

Whenever a statement is filed with the tax administrator showing the ownership of real property, the tax administrator shall notify the recorder of deeds or the clerk of the city or town, as the case may be, in which the real property is located, and the recorder of deeds shall note in the land records of his or her office the decedent’s name, and the fact that all real property belonging to the decedent is impressed with a lien under the provisions of this chapter. Upon the discharge of the lien, the tax administrator shall send the recorder of deeds a further notice showing the discharge and the manner of the discharge. The recorder of deeds is paid out of any money appropriated for expenses of tax administration, a fee of one dollar and fifty cents ($1.50) for a completed entry.

Collected 2026-09-05T20:00:30Z. Source file · JSON

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