§ 44-3-1 - Real and personal property subject to taxation.
SECTION 44-3-1
§ 44-3-1 Real and personal propertysubject to taxation. – All real property in the state, and all personal property belonging to theinhabitants of the state, whether individuals, partnerships or corporations,and all tangible personal property located in the state belonging tononresidents, are liable to taxation unless otherwise specially provided.