R.I. Gen. Laws § 44-4-2: Buildings on leased land deemed real estate.
Where this section sits in the code
- Title 44 Taxation
- Chapter 4 Situs and Ownership of Taxable Property
Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.
Collected 2026-09-05T20:00:18Z. Source file · JSON