2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-5 - Levy and Assessment of Local Taxes
§ 44-5-25.1 - Houseboats – Taxation – Definitions.
SECTION 44-5-25.1
§ 44-5-25.1 Houseboats – Taxation – Definitions. – All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, "houseboat" means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; "local tax assessor", for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.
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