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- Section 44-4-11 - 44-4-13 - [Repealed]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- Section 44-4-16 - 44-4-23 - [Repealed]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