Title 44, Title 44 Title 44

Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.

(a) All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible personal property has not been s…

If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph, section or part of this chapter or the application of it to any person or circumstance, the adjudication shall not affect, impair, invalidate or nullify the remai…

The main wheels, steam engines, dynamos, boilers, and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, ammonia pipes, air pipes, gas fixtures, electric fixtures, and…

Taxes on real estate are assessed to the owners, including purchasers at tax sales of fractional interests, and separate tracts or parcels, and their fractioned interests, if any, shall be separately described and valued so far as practicable; provided, that no misdescription, de…

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…

Commencing with taxes assessed on December 31, 2001, whenever real property is owned by a quasi-public corporation and leased to a tenant which is engaged in any business for profit, and that property is located at an airport terminal building with more than ten thousand (10,000)…

The mortgagor is deemed to be the owner of mortgaged real estate, so long as the real estate is in the mortgagor’s possession.

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.

Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of …

If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having the record title has notice of the …

Whenever any real estate situated in this state is sold and conveyed to a purchaser, the tax assessed upon the real estate and the buildings and land improvements thereon as of any December 31st shall, except as otherwise provided by contract of the parties involved, be apportion…

All ratable tangible personal property shall be taxed as described in §§ 44-4-10, 44-4-14, 44-4-15, and 44-4-24.