§ 41-3-16 - Municipal taxation of tracks.
SECTION 41-3-16
§ 41-3-16 Municipal taxation of tracks.– No fee, tax, or other emolument shall be exacted by any city or town for theuse of track or events conducted thereon under the provisions of this chapter,and the right to establish any fees, taxes, or other emoluments shall rest withthe division of racing and athletics in accordance with law; provided, however,that nothing in this chapter or chapter 4 of this title contained shall beconstrued to prevent any city or town from assessing and collecting taxes uponthe real and personal property used by or in connection with any racing track.