Rhode Island General Laws 44-5-25.1. Houseboats – Taxation – Definitions
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All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, “houseboat” means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; “local tax assessor”, for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.
History of Section.
P.L. 1981, ch. 370, § 1.
Terms Used In Rhode Island General Laws 44-5-25.1
- 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