Section 44-9-47 - DefinitionsAs used in §§ 44-9-47 - 44-9-53, unless the context requires otherwise:
(1) "Goods" means goods as defined in § 6A-9-102(a)(44).(2) "Lien" means the lien to secure the payment of personal property taxes described in § 44-9-48.(3) "Municipality" means any town or city of the state.(4) "Proceeds" means proceeds as defined in § 6A-9-102(a)(64).(5) "Purchase money security interest" means purchase money security interest as defined in § 6A-9-103.(6) "Secured party" means a municipality.(7) "Tax collector" means the person receiving the tax list of a municipality and the warrant to collect the tax list.(8) "Taxpayer" means a person with respect to whom personal property taxes have been levied by a municipality.P.L. 1989, ch. 281, §1; P.L. 2005 , ch. 410, § 30.