Towns must make regulations for the possession, management and sale of land purchased or taken for taxes, not inconsistent with law or with the right of redemption. The treasurer of any town holding a tax title, upon payment to said town of a sum not less or more than the amount necessary for redemption, may assign and transfer such tax title to any person, and may execute and deliver on behalf of the town any instrument necessary therefore. The treasurer shall send notice of the intended assignment to the owner of record at his last known address, by registered or certified mail, at least ten (10) days prior to the assignment, but failure to receive such notice shall not affect the validity of the assignment. The instrument of assignment shall be recorded within sixty (60) days from its date and if so recorded shall be prima facie evidence of all facts essential to its validity. Except as hereinafter otherwise provided, all provisions of law applicable in cases where the origin

Neither a city or town or any of its officers, agents or employees shall be liable or accountable to the owner or to any other person having an interest in such land for failure to collect rent or other income therefrom; and neither said city or town nor any of its officers, agents or employees shall be liable for injury or damage caused by the possession of land or to the person or property of any person. 44-9-18.1. Assignment to The Barrington Land Conservation Trust,

Incorporated. 44-9-18.2. Assignment to redevelopment agency. Notwithstanding the provisions of section 44-9-18, the treasurer may transfer and assign any or all tax titles held by a city or town for no monetary consideration to the redevelopment agency of said city or town. Such transfer shall not confer upon the redevelopment agency any greater rights or responsibilities than those granted to or imposed upon the city or town as the original holder of the tax title. The redevelopment agency shall hold any such tax title so transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Notwithstanding the foregoing, the redevelopment agency shall also hold and be permitted to exercise any rights that the city or town previously held, including the right to petition for foreclosure of any rights of redemption. 180 44-9-18.3. Tiverton Assignments to the Tiverton land trust. (2006)

44-9-18.4. Westerly Assignments to the Westerly land trust. (2007) 44-9-19. Right of redemption from town. Any person having an interest in land sold for nonpayment of taxes, or his heirs or assigns, at any time prior to the filing of a petition for foreclosure under section 44-9-25, if the land has been purchased by the town and has not been assigned, may redeem the same by paying or tendering to the treasurer the sum for which said real estate was purchased, plus a penalty which shall be ten percent (10%) of the purchase price if redeemed within six (6) months after the date of the collectors sale, and an additional one percent (1%) of the purchase price for each succeeding month, together with all charges lawfully added for intervening taxes, which have been paid to the municipality, plus interest thereon at a rate of one percent (1%) per month, and expenses assessed subsequently to the collectors sale. (2003)