Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-9-6
Primary liability of life estate
Official textwebserver.rilegislature.govlast amended
In case of a life estate, the interest of the tenant for life shall first be liable for the tax, and the remainderman, if assessed, shall be secondarily liable.
Amendment history
History of Section. G.L. 1896, ch. 48, § 8; G.L. 1909, ch. 60, § 10; G.L. 1923, ch. 62, § 10; G.L. 1938, ch. 32, §§ 10, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-6; P.L. 2003, ch. 262, § 1.
Source: view the official text
In this chapter (40 sections)
- 44-9-1 · Tax titles on real estate
- 44-9-1.1 · Cumberland Hill fire district tax liens
- 44-9-2 · Taxes for which particular property liable
- 44-9-3 · Lien of fire district, lighting district, water district,…
- 44-9-4 · Collector of taxes â Powers, privileges, duties and…
- 44-9-5 · Agreements between cities or towns and fire districts, water…
- 44-9-6 · Primary liability of life estate
- 44-9-7 · Advertising and taking or sale of real estate
- 44-9-8 · Sale of undivided part or whole of land
- 44-9-8.1 · Taking for taxes
- 44-9-8.2 · Deed of taking
- 44-9-8.3 · Sale of owner-occupied residential property to housing agency
- 44-9-9 · Notice and advertisement of sale
- 44-9-10 · Notice of sale to taxpayer
- 44-9-11 · Notice to mortgagees and other parties in interest
- 44-9-12 · Collectorâs deed â Rights conveyed to purchaser â…
- 44-9-13 · Entry by collector not required â Recording of tax sale list
- 44-9-13.1 · Tax title holders â Filing required statements
- 44-9-14 · Purchase by collector for city or town
- 44-9-15 · Recital in deed to city or town
- 44-9-16 · Conveyance of several unimproved parcels by single deed â…
- 44-9-17 · Lien for taxes assessed subsequent to sale
- 44-9-18 · Management and sale of land purchased by city or town â…
- 44-9-18.1 · Barrington â Assignments to The Barrington Land…
- 44-9-18.2 · Cities and towns â Assignments to redevelopment agencies
- 44-9-18.3 · Tiverton â Assignments to the Tiverton land trust
- 44-9-18.4 · Westerly â Assignments to the Westerly land trust
- 44-9-19 · Right of redemption from city or town
- 44-9-20 · City or town treasurerâs release
- 44-9-21 · Redemption from purchaser other than city or town
- 44-9-22 · Proceedings as to low value lands unaffected by redemption…
- 44-9-23 · Certificate of redemption money paid to treasurer
- 44-9-24 · Title absolute after foreclosure of redemption â…
- 44-9-25 · Petition for foreclosure of redemption
- 44-9-25.1 · Foreclosure of the rights of redemption on account of…
- 44-9-25.2 · Foreclosure of the rights of redemption on account of…
- 44-9-25.3 · Expedited foreclosure of the rights of redemption on…
- 44-9-26 · Deposit by petitioner to cover costs
- 44-9-27 · Examination of title â Notice to interested parties of…
- 44-9-28 · Order as to parties in default