§ 34-36-27. Separate assessment for taxation.
(a) Each unit and its percentage of undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be subject to separate assessment and taxation by each assessing unit and special district for all types of taxes authorized by law including but not limited to ad valorem levies and special assessments. Neither the building or buildings, the property nor any of the common areas and facilities shall be deemed to be a parcel.
(b) No forfeiture or sale of the improvements or the property as a whole for delinquent real estate taxes, special assessments, or charges shall ever divest or in any way affect the title to an individual unit so long as the real estate taxes or duly levied share of the assessments and charges on the individual unit are currently paid.
(c) Any exemption from taxes that may exist on real property or the ownership thereof shall not be denied by virtue of the submission of the property to the provisions of this chapter.
History of Section.P.L. 1963, ch. 181, § 1.
Structure Rhode Island General Laws
Chapter 34-36 - Condominium Ownership
Section 34-36-1. - Short title.
Section 34-36-2. - Applicability.
Section 34-36-3. - Definitions.
Section 34-36-4. - Units deemed separable.
Section 34-36-5. - Units may be held in ownership as in other property.
Section 34-36-6. - Exclusive ownership and possession.
Section 34-36-7. - Incidents of ownership.
Section 34-36-8. - Compliance with declaration and rules.
Section 34-36-9. - Alterations.
Section 34-36-10. - Declaration — Recording.
Section 34-36-11. - Deeds — Contents.
Section 34-36-12. - Recording of instruments affecting property — Separate index.
Section 34-36-13. - Survey map.
Section 34-36-14. - Descriptions of unit.
Section 34-36-15. - Bylaws — Recording.
Section 34-36-16. - Bylaw provisions.
Section 34-36-17. - Records of management.
Section 34-36-18. - Release of initial liens.
Section 34-36-19. - Unit liens.
Section 34-36-20. - Common expenses — Payment.
Section 34-36-21. - Interest of unit owner acquired on forced sale.
Section 34-36-22. - Removal of property from application of chapter.
Section 34-36-23. - Resubmission of property to chapter.
Section 34-36-24. - Common profits and expenses — Distribution and charging.
Section 34-36-25. - Voluntary conveyance of unit.
Section 34-36-26. - Liability of unit owner for common expenses absolute.
Section 34-36-27. - Separate assessment for taxation.
Section 34-36-28. - Perpetuities and restraints on alienation.
Section 34-36-29. - Insurance.
Section 34-36-30. - Reconstruction on insured loss.
Section 34-36-31. - Repairs on insured loss.
Section 34-36-32. - Sale or disposition of entirety.
Section 34-36-33. - Actions relating to common areas.
Section 34-36-34. - Liability of unit owners, tenants, employees.
Section 34-36-34.2. - Punitive damages — Attorney’s fees.
Section 34-36-35. - Chapter supplemental.
Section 34-36-36. - Severability.
Section 34-36-37. - Rights of tenants upon conversion to condominium ownership.
Section 34-36-38. - Applicability of local ordinance, regulation, and building codes.