§ 44-5-25.1 - Houseboats – Taxation – Definitions.
SECTION 44-5-25.1
§ 44-5-25.1 Houseboats – Taxation– Definitions. – All houseboats being used as a principal or temporary place of residence ordomicile by a person shall be taxed as personal property by the local taxassessor. For the purposes of this section, "houseboat" means a watercraft oran industrial or commercial structure on or in the waters of the state,floating or nonfloating, which is designed or remodeled as a place ofhabitation and is not principally used for transportation, and this definitionincludes platforms and waterborne hotels and restaurants; "local tax assessor",for the purposes of this section, means the assessor for the city or townwithin whose harbor line the houseboat is physically situated.