Rhode Island General Laws

R.I. Gen. Laws § 39-16-13 (2026)

Tax exemption

✓ current as of July 2026
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It is hereby declared that the authority and the carrying out of its corporate purposes is in all respects for the benefit of the people of the state and for the improvement of their health, welfare, and prosperity, and the authority will be performing an essential governmental function in the exercise of the powers conferred by this chapter, and the state covenants with the holders of the bonds that the authority shall be required to pay no taxes or assessments or sums in lieu of taxes, except as provided in § 39-16-14, to the state or any political subdivision thereof upon any of the property acquired by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation and maintenance of the property or upon any earnings, revenues, moneys, or other income derived by the authority, and that the bonds of the authority and the income therefrom shall at all times be exempt from taxation.

Notes of Decisions
Cited in 3 cases, 1986–2001 · leading case: Kent Cnty. Water Auth. v. State (Dep't of Health), 723 A.2d 1132 (R.I. 1999).
Kent Cnty. Water Auth. v. State (Dep't of Health), 723 A.2d 1132 (R.I. 1999). · cites it 9× “Although this designation is not dispositive, we accord it substantial deference even as we acknowledge the statutory pedestal on which petitioner rests its case — namely, its tax-exempt status as delineated in G.L.1956 § 39-16-13. 2 The petitioner asserts that because the DOH…”
Delta Airlines, Inc. v. Neary, 785 A.2d 1123 (R.I. 2001). · cites it 2× “1999) (noting that G.L.1956 § 39-16-13, by its plain language, exempts Kent County Water Authority from taxes or assessments in lieu of taxes “except as provided in [G.”
Rhode Island Recreational Bldg. Auth. v. East Greenwich Fire Dist., 505 A.2d 1139 (R.I. 1986). “1956 (1984 Reenactment) § 39-16-13 R.I. Public Transit Authority G.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.