Rhode Island General Laws
Title 44 - Taxation
Chapter 44-4 - Situs and Ownership of Taxable Property

Section 44-4-1. - Place of taxation of real estate. - § 44-4-1. Place of taxation of real estate. All real...

Section 44-4-2. - Buildings on leased land deemed real estate. - § 44-4-2. Buildings on leased land deemed real estate. Buildings...

Section 44-4-3. - Fixtures declared to be real estate. - § 44-4-3. Fixtures declared to be real estate. The main...

Section 44-4-4. - Assessment of real estate taxes against owner. - § 44-4-4. Assessment of real estate taxes against owner. Taxes...

Section 44-4-4.1. - State property taxed to lessee or tenant. - § 44-4-4.1. State property taxed to lessee or tenant. Any...

Section 44-4-4.2. - Leasehold improvements taxed to tenant of quasi-public corporation. - § 44-4-4.2. Leasehold improvements taxed to tenant of quasi-public corporation....

Section 44-4-5. - Mortgagor in possession of real estate deemed owner. - § 44-4-5. Mortgagor in possession of real estate deemed owner....

Section 44-4-6. - Tenant for life or years. - § 44-4-6. Tenant for life or years. Estates in the...

Section 44-4-7. - Undivided real estate of decedent. - § 44-4-7. Undivided real estate of decedent. Undivided real estate...

Section 44-4-8. - Real estate tax assessed to person not the owner. - § 44-4-8. Real estate tax assessed to person not the...

Section 44-4-8.1. - Apportionment of taxes upon sale of real estate. - § 44-4-8.1. Apportionment of taxes upon sale of real estate....

Section 44-4-9. - Rules for taxation of tangible personal property. - § 44-4-9. Rules for taxation of tangible personal property. All...

Section 44-4-10. - Persons to whom tangible personalty taxed — Place of taxation. - § 44-4-10. Persons to whom tangible personalty taxed — Place...

Section 44-4-11 - — 44-4-13. Repealed. - § 44-4-11 — 44-4-13. Repealed. History of Section.G.L. 1896, ch....

Section 44-4-14. - Tangible personal property in decedent’s estate. - § 44-4-14. Tangible personal property in decedent’s estate. If no...

Section 44-4-15. - Property of minors not under guardianship. - § 44-4-15. Property of minors not under guardianship. The tangible...

Section 44-4-16 - — 44-4-23. Repealed. - § 44-4-16 — 44-4-23. Repealed. History of Section.G.L. 1896, ch....

Section 44-4-24. - Rule as to situs of tangible personal property. - § 44-4-24. Rule as to situs of tangible personal property....

Section 44-4-25. - Severability. - § 44-4-25. Severability. If a court of competent jurisdiction shall...