{"data":{"id":"us-ri/r.i.-gen.-laws-44-72-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-72-5","heading":"Exemptions.","body":"This chapter does not supersede any applicable exemption in the general or public laws. In no case shall this chapter apply to, or any tax therefrom be assessed against, any properties or buildings that are rented or were rented for a period of more than one hundred eighty-three (183) days during the prior taxable year and subject to the provisions of chapter 18 of title 34 or any properties or buildings that are rented or were rented and are subject to tax pursuant to chapter 18 of this title.","path":["Title 44 Taxation","Chapter 72 Non-Owner Occupied Property Tax Act"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-72/44-72-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:39Z","sha256":"c2694e2e4d39093bbfd5c58efcf4b30e8995d546379856d84116620a02485d81","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-72-4","next":"us-ri/r.i.-gen.-laws-44-72-6"},"notice":"GroundRules: Original legal text. Not legal advice."}