§ 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, § 2; G.L. 1956, § 44-4-2.