There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 45 - Towns and cities
CHAPTER 45-38 - Gifts of Educational Facilities
§ 45-38-6 - Tax exemption.
SECTION 45-38-6
§ 45-38-6 Tax exemption. – Any educational facility owned by the state or a municipality, as provided by § 45-38-3, is declared to be public property, and is exempt from all taxes and special assessments of the state or any of its political subdivisions.
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