Rhode Island General Laws 44-5-66. Property tax classification – Mobile and manufactured homes
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Notwithstanding any other provisions of this chapter, any city or town which does not specifically designate mobile or manufactured homes, shall not tax mobile or manufactured homes at a rate which exceeds the existing real property rate.
History of Section.
P.L. 1996, ch. 319, § 3.
Terms Used In Rhode Island General Laws 44-5-66
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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