Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-4-6
Tenant for life or years
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. G.L. 1896, ch. 45, § 6; G.L. 1909, ch. 57, § 6; G.L. 1923, ch. 59, § 6; P.L. 1929, ch. 1388, § 1; G.L. 1938, ch. 30, § 6; G.L. 1956, § 44-4-6.
Source: view the official text
In this chapter (17 sections)
- 44-4-1 · Place of taxation of real estate
- 44-4-2 · Buildings on leased land deemed real estate
- 44-4-3 · Fixtures declared to be real estate
- 44-4-4 · Assessment of real estate taxes against owner
- 44-4-4.1 · State property taxed to lessee or tenant
- 44-4-4.2 · Leasehold improvements taxed to tenant of quasi-public…
- 44-4-5 · Mortgagor in possession of real estate deemed owner
- 44-4-6 · Tenant for life or years
- 44-4-7 · Undivided real estate of decedent
- 44-4-8 · Real estate tax assessed to person not the owner
- 44-4-8.1 · Apportionment of taxes upon sale of real estate
- 44-4-9 · Rules for taxation of tangible personal property
- 44-4-10 · Persons to whom tangible personalty taxed â Place of…
- 44-4-14 · Tangible personal property in decedentâs estate
- 44-4-15 · Property of minors not under guardianship
- 44-4-24 · Rule as to situs of tangible personal property
- 44-4-25 · Severability