TITLE 44
Taxation

CHAPTER 44-9
Tax Sales

SECTION 44-9-6


§ 44-9-6. Primary liability of life estate.

In case of a life estate, the interest of the tenant for life shall first be liable for the tax, and the remainderman, if assessed, shall be secondarily liable.

History of Section.
(G.L. 1896, ch. 48, § 8; G.L. 1909, ch. 60, § 10; G.L. 1923, ch. 62, § 10; G.L. 1938, ch. 32, §§ 10, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-6; P.L. 2003, ch. 262, § 1.)