H 8029

2026 -- H 8029
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 LC005865
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  STATE  OF        RHODE  ISLAND
  IN GENERAL ASSEMBLY
  JANUARY SESSION, A.D. 2026
  ____________
  AN ACT
  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:
1SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of
2 Taxes Generally" is hereby amended to read as follows:
344-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured
4 home in the town Glocester, Coventry, Burrillville and Tiverton tax lien on mobile or
5 manufactured home in the town.
6(a) Taxes assessed against any person in the towns of Glocester, Coventry, and Burrillville
7 and Tiverton for either a mobile or manufactured home shall constitute a lien on the mobile or
8 manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as
9 defined in § 44-5-1.
10(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior
11 to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of
12 attachment or otherwise.
13SECTION 2. This act shall take effect upon passage.
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 LC005865
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  EXPLANATION
  BY THE LEGISLATIVE COUNCIL
  OF
  AN ACT
  RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY
  ***
1This act would add the town of Tiverton to those towns specifically named to tax any
2 person for either a mobile or manufactured home and automatically lien the mobile or manufactured
3 home.
4This act would take effect upon passage.
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LC005865
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  LC005865 - Page 2 of 2