2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-4 - Situs and Ownership of Taxable Property
§ 44-4-2 - Buildings on leased land deemed real estate.

SECTION 44-4-2

   § 44-4-2  Buildings on leased land deemed real estate. – Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.

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