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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-4-2: Buildings on leased land deemed real estate.

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Where this section sits in the code
  1. Title 44 Taxation
  2. 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

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