The amount of any tax, penalty, and interest charge imposed upon any political organization under the provisions of this chapter shall, until collected, constitute a lien upon the political organization’s real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.
R.I. Gen. Laws § 44-11.1-7
Lien on real estate
P.L. 2010, ch. 136, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.