Rhode Island General Laws Title 44. Taxation § 44-8-3. Sale of property--Disposition of surplus proceeds or property

If the owner does not pay the amount of the tax, with the interest or percentage and all costs and charges, by the time appointed for the sale, the collector shall sell the property, or enough to pay the sums due, at public auction. Any remaining property or surplus of money shall be returned to the owner or person entitled to receive it. If no owner or person entitled to receive the property or surplus of money can be found by the collector, the collector shall deliver the property or surplus of money to the city or town treasurer, who shall hold it subject to the call of the owner or person entitled to receive the property or surplus of money.