{"data":{"id":"us-ri/r.i.-gen.-laws-44-3-1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-3-1","heading":"Real and personal property subject to taxation.","body":"All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.","path":["Title 44 Taxation","Chapter 3 Property Subject to Taxation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-3/44-3-1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:17Z","sha256":"f0431ff0001af5dcfeb3f1aeb5cab2b18a5dc11d6606ca9bf2d17defd6cf428a","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-2-3","next":"us-ri/r.i.-gen.-laws-44-3-2"},"notice":"GroundRules: Original legal text. Not legal advice."}