Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-4 - Situs and Ownership of Taxable Property > § 44-4-2 - Buildings on leased land deemed real estate.

§ 44-4-2 - Buildings on leased land deemed real estate.

SECTION 44-4-2

   § 44-4-2  Buildings on leased land deemedreal estate. – Buildings on leased land, where the leases are in writing and recorded, are,for the purposes of taxation, deemed real estate.