R.I. Gen. Laws § 44-11.1-7
Current through 2024 Public Law 457
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