{"data":{"id":"us-ri/r.i.-gen.-laws-44-4-1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-4-1","heading":"Place of taxation of real estate.","body":"All real estate is taxed in the city or town where the real estate is situated.","path":["Title 44 Taxation","Chapter 4 Situs and Ownership of Taxable Property"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-4/44-4-1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:18Z","sha256":"b55141c22eccb72dfb1f6df4fb860a96d6f821bc0a9a75454e4c3fa2b7eb79e1","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-3-69","next":"us-ri/r.i.-gen.-laws-44-4-2"},"notice":"GroundRules: Original legal text. Not legal advice."}