Taxation – Liens – Real property – Rhode Island Lawyers Weekly

Taxation – Liens – Real property – Rhode Island Lawyers Weekly

Where the government has filed a complaint seeking to enforce tax liens by ordering the sale of 21 and 23 Annandale Road in Newport, the government should be denied summary judgment because (1) the defendant’s sister has been the sole record-title owner of 21 Annandale since 2005 and 23 Annandale since 2003 and (2) the government has failed to prove that the defendant has any remaining property interest.