Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-72-3
Definitions
The following words and phrases as used in this chapter have the following meanings:
# (1)
âAdministratorâ means the tax administrator within the department of revenue.
# (2)
âAssessed valueâ means the assessed value of the real estate as of December 31 of the corresponding taxable year in accordance with § 44-5-12.
# (3)
âNon-owner occupiedâ means that the residential property does not serve as the ownerâs primary residence and is not occupied by the owner of the property for a majority of days during a given taxable year.
# (4)
âNon-owner occupied taxâ means the assessment imposed upon the non-owner occupied residential property assessed at one million dollars ($1,000,000) or more pursuant to this chapter and as adjusted pursuant to § 44-72-6.
# (5)
âPersonâ means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof or any other entity or group organization against which a tax may be assessed.
# (6)
âTaxable yearâ means July 1 through June 30.
Amendment history
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
Source: view the official text
In this chapter (15 sections)
- 44-72-1 · Short title
- 44-72-2 · Purpose
- 44-72-3 · Definitions
- 44-72-4 · Imposition and proceeds of tax
- 44-72-5 · Exemptions
- 44-72-6 · Rate of tax
- 44-72-7 · Returns
- 44-72-8 · Set-off for delinquent payment of tax
- 44-72-9 · Tax on available information â Interest on delinquencies…
- 44-72-10 · Claims for refund â Hearing upon denial
- 44-72-11 · Hearing by tax administrator on application
- 44-72-12 · Appeals
- 44-72-13 · Taxpayer records
- 44-72-14 · Rules and regulations
- 44-72-15 · Severability