{"data":{"id":"us-ri/r.i.-gen.-laws-44-4-6","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-4-6","heading":"Tenant for life or years.","body":"Estates in the possession of a tenant for life or for a term of ten (10) or more years when by the terms of his or her lease the tenant for years is required to pay the taxes on the estate, may be taxed to the tenant, who, for the purposes of taxation is deemed the owner.","path":["Title 44 Taxation","Chapter 4 Situs and Ownership of Taxable Property"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-4/44-4-6.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:18Z","sha256":"d3694434d01cee8d7dee232ec0d55f06ce0b2d3974d1c793bf2b15561d2c0fb9","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-4-5","next":"us-ri/r.i.-gen.-laws-44-4-7"},"notice":"GroundRules: Original legal text. Not legal advice."}