CHAPTER 44-4 - Situs and Ownership of Taxable Property
- § 44-4-1 - Place of taxation of real estate.
- § 44-4-2 - Buildings on leased land deemed real estate.
- § 44-4-3 - Fixtures declared to be real estate.
- § 44-4-4 - Assessment of real estate taxes against owner.
- § 44-4-4.1 - State property taxed to lessee or tenant.
- § 44-4-4.2 - Leasehold improvements taxed to tenant of quasi-public corporation.
- § 44-4-5 - Mortgagor in possession of real estate deemed owner.
- § 44-4-6 - Tenant for life or years.
- § 44-4-7 - Undivided real estate of decedent.
- § 44-4-8 - Real estate tax assessed to person not the owner.
- § 44-4-8.1 - Apportionment of taxes upon sale of real estate.
- § 44-4-9 - Rules for taxation of tangible personal property.
- § 44-4-10 - Persons to whom tangible personalty taxed – Place of taxation.
- § 44-4-11 - – 44-4-13. [Repealed.].
- § 44-4-14 - Tangible personal property in decedent's estate.
- § 44-4-15 - Property of minors not under guardianship.
- § 44-4-16 - – 44-4-23. [Repealed.].
- § 44-4-24 - Rule as to situs of tangible personal property.
- § 44-4-25 - Severability.