Rhode Island General Laws Title 44. Taxation § 44-9-5. Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities

(a) Cities and towns and fire districts, water districts, sewer districts, road districts, and lighting districts are authorized to make agreements with respect to the parcel of property upon which they respectively own tax titles in respect to the disposition of the liens, of the parcel of property subject to the liens, and of the proceeds of a tax sale of the property.

(b) If no agreement is in place, liens arising under § 44-9-1 shall be superior to any other lien.