Chapter 4
Situs and Ownership of Taxable Property

Index of Sections

§ 44-4-1. Place of taxation of real estate.

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

§ 44-4-3. Fixtures declared to be real estate.

§ 44-4-4. Assessment of real estate taxes against owner.

§ 44-4-4.1. State property taxed to lessee or tenant.

§ 44-4-4.2. Leasehold improvements taxed to tenant of quasi-public corporation.

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

§ 44-4-6. Tenant for life or years.

§ 44-4-7. Undivided real estate of decedent.

§ 44-4-8. Real estate tax assessed to person not the owner.

§ 44-4-8.1. Apportionment of taxes upon sale of real estate.

§ 44-4-9. Rules for taxation of tangible personal property.

§ 44-4-10. Persons to whom tangible personalty taxed — Place of taxation.

§§ 44-4-11 — 44-4-13. Repealed.

§ 44-4-14. Tangible personal property in decedent’s estate.

§ 44-4-15. Property of minors not under guardianship.

§§ 44-4-16 — 44-4-23. Repealed.

§ 44-4-24. Rule as to situs of tangible personal property.

§ 44-4-25. Severability.