Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-4-2 — Buildings on leased land deemed real estate

Buildings on leased land, where the leases are in writing and recorded, are, for the
purposes of taxation, deemed real estate.

Last amended: History of Section. G.L. 1896, ch. 45, Â§ 2; G.L. 1909, ch. 57, Â§ 2; G.L. 1923, ch. 59, Â§ 2; G.L. 1938, ch. 30, Â§ 2; G.L. 1956, Â§ 44-4-2.

Source: official text