§ 44-9-53 - Rights and remedies of municipality and taxpayer.
SECTION 44-9-53
§ 44-9-53 Rights and remedies ofmunicipality and taxpayer. – A municipality which has filed a notice of tax lien and the taxpayer againstwhom the lien has been filed shall have the rights and remedies of a securedparty and debtor, respectively, as provided for in chapter 9 of title 6A,except that the municipality shall not have the right to propose to retain anyproperty in satisfaction of the obligation as provided in § 6A-9-620. In aproceeding to enforce the lien, the municipality shall observe the proceduresapplicable to a secured party under part 6 of chapter 9 of title 6A.