The bill amends Section 44-7-28 of the General Laws in Chapter 44-7, which pertains to the collection of taxes. It specifically adds the town of Smithfield to the existing list of towns—Glocester, Coventry, and Burrillville—where taxes assessed against individuals for mobile or manufactured homes will constitute a lien on those homes. The lien will arise and attach as of the date the taxes are assessed. This legislative change aims to ensure that mobile and manufactured homes in Smithfield are subject to the same tax lien provisions as those in the other specified towns. The bill is set to take effect immediately upon its passage.

Statutes affected:
8278: 44-7-28