Rhode Island CHAPTER 44-4 — Situs and Ownership of Taxable Property
- § 44-4-1 — Place of taxation of real estate.
- § 44-4-2 — Buildings on leased land deemed real estate.
- § 44-4-3 — Fixtures declared to be real estate.
- § 44-4-4 — Assessment of real estate taxes against owner.
- § 44-4-4.1 — State property taxed to lessee or tenant.
- § 44-4-4.2 — Leasehold improvements taxed to tenant of quasi-public corporation.
- § 44-4-5 — Mortgagor in possession of real estate deemed owner.
- § 44-4-6 — Tenant for life or years.
- § 44-4-7 — Undivided real estate of decedent.
- § 44-4-8 — Real estate tax assessed to person not the owner.
- § 44-4-8.1 — Apportionment of taxes upon sale of real estate.
- § 44-4-9 — Rules for taxation of tangible personal property.
- § 44-4-10 — Persons to whom tangible personalty taxed – Place of taxation.
- § 44-4-11 — – 44-4-13. [Repealed.].
- § 44-4-14 — Tangible personal property in decedent's estate.
- § 44-4-15 — Property of minors not under guardianship.
- § 44-4-16 — – 44-4-23. [Repealed.].
- § 44-4-24 — Rule as to situs of tangible personal property.
- § 44-4-25 — Severability.