Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-3-1 — Real and personal property subject to taxation

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.

Last amended: History of Section. G.L. 1896, ch. 44, Â§ 1; P.L. 1905, ch. 1246, Â§ 2; G.L. 1909, ch. 56, Â§ 1; G.L. 1923, ch. 58, Â§ 1; G.L. 1938, ch. 29, Â§ 1; G.L. 1956, Â§ 44-3-1.

Source: official text