Title 44 · RI

Title 44Taxation

Citation: R.I. Gen. Laws § 44-4-5

Section: 44-4-5

Title 44Taxation

Chapter 4Situs and Ownership of Taxable Property

R.I. Gen. Laws § 44-4-5

§ 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, ch. 30, § 5; G.L. 1956, § 44-4-5.