Rhode Island General Laws 44-4-2. Buildings on leased land deemed real estate
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Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.
History of Section.
G.L. 1896, ch. 45, § 2; G.L. 1909, ch. 57, § 2; G.L. 1923, ch. 59, § 2; G.L. 1938, ch. 30, § 2; G.L. 1956, § 44-4-2.
Terms Used In Rhode Island General Laws 44-4-2
- in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
- real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10