Title 44
Taxation

Chapter 5.3
Statewide Tangible Property Tax Exemption

R.I. Gen. Laws § 44-5.3-5

§ 44-5.3-5. Application.

The statewide exemption set forth in this chapter shall not apply to:

(1) Public service corporation tangible property subject to taxation pursuant to § 44-13-13; and

(2) Renewable energy resources and associated equipment subject to taxation pursuant to § 44-5-3(c).

History of Section.
P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.