Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-4-6 — Tenant for life or years

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.

Last amended: History of Section. G.L. 1896, ch. 45, Â§ 6; G.L. 1909, ch. 57, Â§ 6; G.L. 1923, ch. 59, Â§ 6; P.L. 1929, ch. 1388, Â§ 1; G.L. 1938, ch. 30, Â§ 6; G.L. 1956, Â§ 44-4-6.

Source: official text