{"data":{"id":"us-ri/r.i.-gen.-laws-44-9-47","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-9-47","heading":"Definitions.","body":"As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise:\n(1) “Goods” means goods as defined in § 6A-9-102(a)(44).\n(2) “Lien” means the lien to secure the payment of personal property taxes described in § 44-9-48.\n(3) “Municipality” means any town or city of the state.\n(4) “Proceeds” means proceeds as defined in § 6A-9-102(a)(64).\n(5) “Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.\n(6) “Secured party” means a municipality.\n(7) “Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.\n(8) “Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.","path":["Title 44 Taxation","Chapter 9 Tax Sales"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-47.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:24Z","sha256":"d5ec7241889337cdf6c04c115d6d668cc70c46a40fa037743cacf1ad7fb7cf55","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-9-46","next":"us-ri/r.i.-gen.-laws-44-9-48"},"notice":"GroundRules: Original legal text. Not legal advice."}