Rhode Island General Laws 44-33-14. Rental determination
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If a homestead is rented by a person from another person under circumstances determined by the tax administrator to be not at arm’s length, he or she may determine rent constituting property taxes accrued as at arms length, and, for purposes of this chapter, the determination shall be final.
History of Section.
P.L. 1977, ch. 237, § 1.
Terms Used In Rhode Island General Laws 44-33-14
- Homestead: means the dwelling, whether owned or rented, and so much of the land surrounding it, not exceeding one acre, as is reasonably necessary for use of the dwelling as a home, and may consist of a part of the multi-dwelling or multi-purpose building and a part of the land upon which it is built ("owned" includes a vendee in possession under a land contract and one or more joint tenants or tenants in common). See Rhode Island General Laws 44-33-3
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- Property taxes accrued: means property taxes (exclusive of special assessments, delinquent interest, and charges for service) levied on a claimant's homestead in this state in 1977 or any calendar year thereafter. See Rhode Island General Laws 44-33-3