§ 44-4-1. Place of taxation of real estate. All real estate is taxed in the city or town where the real estate is situated. History of Section.G.L. 1896, ch. 45, § 1; G.L. 1909, ch. 57, § 1; G.L. 1923, ch. 59, § 1; G.L. 1938, ch. 30, § 1; G.L. 1956, § 44-4-1.
§ 44-4-10. Persons to whom tangible personalty taxed — Place of taxation. (a) The fixtures enumerated in § 44-4-3, all motors, machines, equipment, fixtures and tools of all sorts however propelled, in any factory, machine shop, print works, manufacturing, or other establishment of any kind, and all livestock and farming tools on farms; all fixtures, […]
§ 44-4-11 — 44-4-13. Repealed. History of Section.G.L. 1896, ch. 45, § 13; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 2146, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; P.L. 1948, ch. 2132, § 1; […]
§ 44-4-14. Tangible personal property in decedent’s estate. If no executor of the will of, or no administrator of the estate of, a deceased person has been appointed, the tangible personal property of the deceased person, liable to taxation, is assessed as the estate of the deceased person, in the city or town where the […]
§ 44-4-15. Property of minors not under guardianship. The tangible personal property of any minor not under guardianship is assessed to the minor, and the minor is liable for so much of the tax, notwithstanding his or her minority, proven not to be in excess of the tax upon the amount for which the minor […]
§ 44-4-16 — 44-4-23. Repealed. History of Section.G.L. 1896, ch. 45, § 14; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1915, ch. 1204, § 15; G.L. 1923, ch. 59, § 9; G.L. 1923, ch. 268, § 15; […]
§ 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. History of Section.G.L. 1896, ch. 45, § 2; G.L. 1909, ch. 57, § 2; G.L. 1923, ch. 59, § 2; G.L. 1938, ch. 30, § […]
§ 44-4-24. Rule as to situs of tangible personal property. (a) All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible […]
§ 44-4-25. Severability. If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph, section or part of this chapter or the application of it to any person or circumstance, the adjudication shall not affect, impair, invalidate or nullify the remainder of this chapter, or the applications of this […]
§ 44-4-3. Fixtures declared to be real estate. The main wheels, steam engines, dynamos, boilers, and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, ammonia pipes, air pipes, gas fixtures, electric fixtures, and water fixtures attached to, and […]
§ 44-4-4. Assessment of real estate taxes against owner. Taxes on real estate are assessed to the owners, including purchasers at tax sales of fractional interests, and separate tracts or parcels, and their fractioned interests, if any, shall be separately described and valued so far as practicable; provided, that no misdescription, defect in description, or […]
§ 44-4-4.1. State property taxed to lessee or tenant. Any property owned by the state, except land and piers but including any other real property, buildings, improvements, and tangible personal property attached to, contained in, or used in connection with the property, which is leased or rented for a term of ten (10) or more […]
§ 44-4-4.2. Leasehold improvements taxed to tenant of quasi-public corporation. Commencing with taxes assessed on December 31, 2001, whenever real property is owned by a quasi-public corporation and leased to a tenant which is engaged in any business for profit, and that property is located at an airport terminal building with more than ten thousand […]
§ 44-4-5. Mortgagor in possession of real estate deemed owner. The mortgagor is deemed to be the owner of mortgaged real estate, so long as the real estate is in the mortgagor’s possession. History of Section.G.L. 1896, ch. 45, § 5; G.L. 1909, ch. 57, § 5; G.L. 1923, ch. 59, § 5; G.L. 1938, […]
§ 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, […]
§ 44-4-7. Undivided real estate of decedent. Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding […]
§ 44-4-8. Real estate tax assessed to person not the owner. If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having […]
§ 44-4-8.1. Apportionment of taxes upon sale of real estate. Whenever any real estate situated in this state is sold and conveyed to a purchaser, the tax assessed upon the real estate and the buildings and land improvements thereon as of any December 31st shall, except as otherwise provided by contract of the parties involved, […]
§ 44-4-9. Rules for taxation of tangible personal property. All ratable tangible personal property shall be taxed as described in §§ 44-4-10, 44-4-14, 44-4-15, and 44-4-24. History of Section.G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. […]
