Title 45
Towns and Cities

Chapter 38
Gifts of Educational Facilities

R.I. Gen. Laws § 45-38-6

§ 45-38-6. Tax exemption.

Any educational facility owned by the state or a municipality, as provided by § 45-38-3, is declared to be public property, and is exempt from all taxes and special assessments of the state or any of its political subdivisions.

History of Section.
P.L. 1965, ch. 199, § 1.