§ 44-9-48 - Lien – Perfection – Priority. - Rhode Island Statutes

SECTION 44-9-48

   § 44-9-48  Lien – Perfection –Priority. – If any personal property tax, other than a tax on a motor vehicle, due anymunicipality is not paid within the time limited by law following theassessment date for the tax, then the municipality shall have a lien, uponperfection, upon the goods situated in this state and owned by the taxpayerupon the date of perfection, or upon the goods thereafter acquired by thetaxpayer. The lien shall attach and become perfected at the time when a noticeof lien is filed pursuant to the filing provisions of part 5 of chapter 9 oftitle 6A, except that the signature of the taxpayer against whose property thelien is claimed shall not be required on the notice of lien. Except as providedin this chapter, upon perfection, the lien shall have priority over allsubsequently perfected liens and security interests. The lien shall not attachto or be applicable to proceeds nor shall the municipality filing the notice oflien have the status of a lien creditor, as defined in § 6A-9-102(a)(52).