§ 44-9-47

As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise: (1) 'Goods' means goods as defined in § 6A-9-102(a)(44). (2) 'Lien' means the lien to secure the payment of personal property taxes described in § 44-9-48. (3) 'Municipality' means any town or city of the state. (4) 'Proceeds' means proceeds as defined in § 6A-9-102(a)(64). (5) 'Purchase money security interest' means purchase money security interest as defined in § 6A-9-103. (6) 'Secured party' means a municipality. (7) 'Tax collector' means the person receiving the tax list of a municipality and the warrant to collect the tax list. (8) 'Taxpayer' means a person with respect to whom personal property taxes have been levied by a municipality. History of Section.P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.