TITLE 44
Taxation

CHAPTER 44-5
Levy and Assessment of Local Taxes

SECTION 44-5-25.1


§ 44-5-25.1. Houseboats – Taxation – Definitions.

All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, "houseboat" means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; "local tax assessor", for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.

History of Section.
(P.L. 1981, ch. 370, § 1.)