Levy and Distraint
§ 44-53-12 Certificate of sale.
(a) In the case of property sold as provided in § 44-53-9, the tax
administrator shall give the purchaser a certificate of sale upon payment in
full of the purchase price. In the case of real property, the certificate must
state the real property purchased, for whose taxes it was sold, the name of the
purchaser and the price paid.
(b) In the case of any real property sold as provided in
§ 44-53-9 and not redeemed in the manner and within the time provided in
§ 44-53-11, the tax administrator shall execute to the purchaser of the
real property at the sale, upon the purchaser's surrender of the certificate of
sale, a deed of the real property purchased reciting the facts stated in the
(c) If real property is declared purchased by the state at a
sale pursuant to § 44-53-9, the tax administrator shall at the proper time
execute a deed for the property, and without delay cause the deed to be
recorded in the proper registry of deeds.
History of Section.
(P.L. 1993, ch. 138, art. 68, § 1.)