AN ACT RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY (Adds the town of Tiverton to those towns specifically named to tax any person for either a mobile or manufactured home and automatically lien the a mobile or manufactured home.)

H8029

2026 -- H 8029
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LC005865
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
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A N A C T
RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

Introduced By:
Representative John G. Edwards

Date Introduced:
February 27, 2026

Referred To:
House Municipal Government & Housing
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of
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Taxes Generally" is hereby amended to read as follows:
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44-7-28.
Glocester, Coventry and Burrillville tax lien on mobile or manufactured
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home in the town
Glocester, Coventry, Burrillville and Tiverton tax lien on mobile or
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manufactured home in the town.
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(a) Taxes assessed against any person in the towns of Glocester, Coventry,
and
Burrillville
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and Tiverton
for either a mobile or manufactured home shall constitute a lien on the mobile or
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manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as
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defined in § 44-5-1.
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(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior
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to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of
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attachment or otherwise.
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SECTION 2. This act shall take effect upon passage.
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LC005865
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY
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This act would add the town of Tiverton to those towns specifically named to tax any
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person for either a mobile or manufactured home and automatically lien the mobile or manufactured
3
home.
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This act would take effect upon passage.
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LC005865
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