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  4. Rhode-Island
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  6. Title 44 - Taxation
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  8. Chapter 44-4 Situs and Ownership of Taxable Pro...


Chapter 44-4 Situs and Ownership of Taxable Property


  • Section 44-4-1 Place of taxation of real estate.
  • Section 44-4-2 Buildings on leased land deemed real estate.
  • Section 44-4-3 Fixtures declared to be real estate.
  • Section 44-4-4 Assessment of real estate taxes against owner.
  • Section 44-4-4.1 State property taxed to lessee or tenant.
  • Section 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.
  • Section 44-4-6 Tenant for life or years.
  • Section 44-4-7 Undivided real estate of decedent.
  • Section 44-4-8 Real estate tax assessed to person not the owner.
  • Section 44-4-8.1 Apportionment of taxes upon sale of real estate.
  • Section 44-4-9 Rules for taxation of tangible personal property.
  • Section 44-4-10 Persons to whom tangible personalty taxed - Place of taxation.
  • Section 44-4-11 - 44-4-13 Repealed.
  • Section 44-4-14 Tangible personal property in decedent's estate.
  • Section 44-4-15 Property of minors not under guardianship.
  • Section 44-4-16 - 44-4-23 Repealed.
  • Section 44-4-24 Rule as to situs of tangible personal property.
  • Section 44-4-25 Severability.
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