§ 44-9-55 - Discharge. - Rhode Island Statutes

SECTION 44-9-55

   § 44-9-55  Discharge. – If any lien created under §§ 44-9-47 – 44-9-55 is discharged,then a certificate of discharge shall promptly be filed by the tax collector ofthe municipality which originally filed the notice of lien, or by the taxcollector's successor, in the office of the secretary of state in the samemanner as termination statements are filed under § 6A-9-513. Themunicipal officer who has filed the notice of lien shall file a notice ofdischarge of the lien in the manner provided in this section if: (1) the taxesfor which the lien has been filed are fully paid together with all interest dueon the taxes; or (2) a cash bond or surety company bond is furnished to themunicipality conditioned upon the payment of the amount of the taxes togetherwith interest due on the taxes, for which the notice of lien has been filed,within the effective period of the lien; or (3) a final judgment is rendered infavor of the taxpayer or others claiming an interest in the property subject tothe lien determining that the tax is not owed, or that the lien is not valid.If the judgment determines that the tax is partially owed, then the officer whofiled the notice of lien or his or her successor shall within ten (10) days ofthe rendition of the final judgment of the court file an amended tax lien forthe actual amount of tax found to be due by the court, which amended lien shallbe effective as to the revised amount of the lien as of the date of the filingof the original notice of tax lien, and the officer or his or her successor atthe time of the filing of the amended tax lien shall also file a discharge ofthe original tax lien.