(a)  The fixtures enumerated in § 44-4-3, all motors, machines, equipment, fixtures and tools of all sorts however propelled, in any factory, machine shop, print works, manufacturing, or other establishment of any kind, and all livestock and farming tools on farms; all fixtures, tools, machinery, livestock, farming tools, goods, wares, merchandise, and all other tangible personal property except manufacturer’s inventory as defined in § 44-3-3 situated in or upon any place for sale of property, store, office, shop, mine, quarry, farm, place of storage, manufactory, warehouse, or dwelling house belonging to any person, partnership, corporation, joint stock company, or association, shall be taxed to the person, partnership, corporation, joint stock company, or association in the town or city where the property is situated as defined in § 44-4-24.

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Terms Used In Rhode Island General Laws 44-4-10

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Executor: A male person named in a will to carry out the decedent
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Trustee: A person or institution holding and administering property in trust.

(b)(1)  All tangible personal property described in this section belonging to any person under guardianship or held in trust or otherwise by an executor, administrator, or trustee shall be taxed to the guardian, executor, administrator, or trustee in the town where the property is situated as defined in § 44-4-24.

(2)  If any tangible personal property described in this section located in any town or city shall belong to any person, partnership, corporation, joint stock company, or association unknown to the assessors, it shall be taxed to the owner, a person unknown to the assessors, and the collector may distrain and sell the property in the same manner as provided in chapters 8 and 9 of this title;

(3)  Provided, that if any tangible personal property described in this section located in any town or city and belonging to any person, co-partnership, corporation, joint stock company, or association unknown to the assessors is in possession or custody of any agent, consignee, or other person or persons acting in a contractual representative capacity for the owner unknown to the assessors, it shall be taxed to the agent, consignee, or other representative, and the agent, consignee, or other representative is personally liable for the tax assessed against him or her on the property in his or her possession or custody owned as described in this section and, shall have a lien on the property of the person unknown to the assessors for the tax paid on the unknown person’s property;

(c)  Provided, further, that nothing in this chapter shall be construed to impose any tax upon manufactured property owned by nonresidents and brought into this state temporarily to be finished and returned to the owner. Persons, partnerships, corporations, joint stock companies, or associations, residing or located in this state, and owning tangible personal property located in and taxed in any other state shall not be taxed for this property in this state.

History of Section.
G.L. 1896, ch. 45, § 11; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1916, ch. 1398, § 1; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-10; P.L. 1965, ch. 112, § 1; P.L. 1966, ch. 245, § 2.