{"data":{"id":"us-ri/r.i.-gen.-laws-44-4-2","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-4-2","heading":"Buildings on leased land deemed real estate.","body":"Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.","path":["Title 44 Taxation","Chapter 4 Situs and Ownership of Taxable Property"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-4/44-4-2.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:18Z","sha256":"74caba27e363bc9bc5f76a73d2b487e6636c1a303aed33a5f88ccd21a4749ef3","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-4-1","next":"us-ri/r.i.-gen.-laws-44-4-3"},"notice":"GroundRules: Original legal text. Not legal advice."}