Title 44
Taxation

Chapter 4
Situs and Ownership of Taxable Property

R.I. Gen. Laws § 44-4-5

§ 44-4-5. Mortgagor in possession of real estate deemed owner.

The mortgagor is deemed to be the owner of mortgaged real estate, so long as the real estate is in the mortgagor’s possession.

History of Section.
G.L. 1896, ch. 45, § 5; G.L. 1909, ch. 57, § 5; G.L. 1923, ch. 59, § 5; G.L. 1938, ch. 30, § 5; G.L. 1956, § 44-4-5.