R.I. Gen. Laws § 44-4-4.1 — State property taxed to lessee or tenant

Any property owned by the state, except land and piers but including any other real
property, buildings, improvements, and tangible personal property attached to, contained
in, or used in connection with the property, which is leased or rented for a term
of ten (10) or more years, including any options to renew or extend the term, shall
be taxed to the person, partnership, corporation, joint stock company, or association
leasing or renting the property, who, for the purposes of taxation is deemed the owner
of the property; but excluding:
(1) Property acquired by the state from the United States pursuant to 49 U.S.C. § 47151 et seq., and managed for it by the Rhode Island economic development corporation;
(2) State property which is leased by any corporation, association, or organization which
is exempt from property taxation;
(3) State property which is leased for purposes of nonprofit public use or service;
(4) Portions of buildings which are owned by the state, the portions being of a size,
shape, or other unique character which makes them impossible to measure or separate
for purposes of taxation; and
(5) State property leased for purposes which are necessary to the operation of an airport.