Rhode Island § 44-72-5 § 44-72-5. Exemptions.

Rhode Island Statutes

§ 44-72-5 — § 44-72-5. Exemptions.

Rhode Island § 44-72-5

Title 44Taxation

Ch. 44-72Non-Owner Occupied Property Tax Act

This text of Rhode Island § 44-72-5 (§ 44-72-5. Exemptions.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-72-5 (2026).

Text

§ 44-72-5. Exemptions.
This chapter does not supersede any applicable exemption in the general or public
            laws. In no case shall this chapter apply to, or any tax therefrom be assessed against,
            any properties or buildings that are rented or were rented for a period of more than
            one hundred eighty-three (183) days during the prior taxable year and subject to the
            provisions of chapter 18 of title 34 or any properties or buildings that are rented or were rented and are subject to
            tax pursuant to chapter 18 of this title.
         

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§ 44-72-5. Exemptions.

This chapter does not supersede any applicable exemption in the general or public laws. In no case shall this chapter apply to, or any tax therefrom be assessed against, any properties or buildings that are rented or were rented for a period of more than one hundred eighty-three (183) days during the prior taxable year and subject to the provisions of chapter 18 of title 34 or any properties or buildings that are rented or were rented and are subject to tax pursuant to chapter 18 of this title.