§ 44-4-6 - Tenant for life or years.
SECTION 44-4-6
§ 44-4-6 Tenant for life or years. –Estates in the possession of a tenant for life or for a term of ten (10) ormore years when by the terms of his or her lease the tenant for years isrequired to pay the taxes on the estate, may be taxed to the tenant, who, forthe purposes of taxation is deemed the owner.