Title 44 · RI
Title 44Taxation
Citation: R.I. Gen. Laws § 44-4-2
Section: 44-4-2
Title 44Taxation
Chapter 4Situs and Ownership of Taxable Property
R.I. Gen. Laws § 44-4-2
§ 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.