R.I. Gen. Laws tit. 44, ch. 4 – Situs and Ownership of Taxable Property | Midpage

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Rhode Island General Laws

Chapter 44-4

R.I. Gen. Laws tit. 44, ch. 4

Situs and Ownership of Taxable Property

44-4-1Place of taxation of real estate 44-4-2Buildings on leased land deemed real estate 44-4-3Fixtures declared to be real estate 44-4-4Assessment of real estate taxes against owner 44-4-4.1State property taxed to lessee or tenant 44-4-4.2Leasehold improvements taxed to tenant of quasi-public corporation 44-4-5Mortgagor in possession of real estate deemed owner 44-4-6Tenant for life or years 44-4-7Undivided real estate of decedent 44-4-8Real estate tax assessed to person not the owner 44-4-8.1Apportionment of taxes upon sale of real estate 44-4-9Rules for taxation of tangible personal property 44-4-10Persons to whom tangible personalty taxed — Place of taxation 44-4-14Tangible personal property in decedent’s estate 44-4-15Property of minors not under guardianship 44-4-24Rule as to situs of tangible personal property 44-4-25Severability