2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-4 - Situs and Ownership of Taxable Property
§ 44-4-6 - Tenant for life or years.

SECTION 44-4-6

   § 44-4-6  Tenant for life or years. – Estates in the possession of a tenant for life or for a term of ten (10) or more years when by the terms of his or her lease the tenant for years is required to pay the taxes on the estate, may be taxed to the tenant, who, for the purposes of taxation is deemed the owner.

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