2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-4 - Situs and Ownership of Taxable Property
Section 44-4-6 - Tenant for life or years.

Universal Citation: RI Gen L § 44-4-6 (2017)

§ 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.

History of Section.
(G.L. 1896, ch. 45, § 6; G.L. 1909, ch. 57, § 6; G.L. 1923, ch. 59, § 6; P.L. 1929, ch. 1388, § 1; G.L. 1938, ch. 30, § 6; G.L. 1956, § 44-4-6.)

Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.