Rhode Island General Laws 44-3-1. Real and personal property subject to taxation
Current as of: 2024 | Check for updates
|
Other versions
All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.
History of Section.
G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1.
Terms Used In Rhode Island General Laws 44-3-1
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.