Any property owned by the state, except land and piers but including any other real
property, buildings, improvements, and tangible personal property attached to, contained
in, or used in connection with the property, which is leased or rented for a term
of ten (10) or more years, including any options to renew or extend the term, shall
be taxed to the person, partnership, corporation, joint stock company, or association
leasing or renting the property, who, for the purposes of taxation is deemed the owner
of the property; but excluding:
(1) Property acquired by the state from the United States pursuant to 49 U.S.C. § 47151 et seq., and managed for it by the Rhode Island economic development corporation;
(2) State property which is leased by any corporation, association, or organization which
is exempt from property taxation;
(3) State property which is leased for purposes of nonprofit public use or service;
(4) Portions of buildings which are owned by the state, the portions being of a size,
shape, or other unique character which makes them impossible to measure or separate
for purposes of taxation; and
(5) State property leased for purposes which are necessary to the operation of an airport.
Notes of Decisions
Delta Airlines, Inc. v. Neary, 785 A.2d 1123 (R.I. 2001).
· cites it 5× “Even in the event the state is deemed to own the improvements at issue, it, too, is exempt from municipal taxation, in accordance with § 44-3-3(1), which exempts state-owned property “except as provided in § 44-4-4.1.” Although § 44-4^4.1 provides that state-owned “real…”
Fleet Credit Corp. v. Frazier, 726 A.2d 452 (R.I. 1999).
· cites it 2× “For example, plaintiffs point out that, pursuant to G.L.1956 § 44-4-4.1, state-owned property leased for a ten-year term or more is taxable to the lessee.”
Rhode Island Recreational Bldg. Auth. v. East Greenwich Fire Dist., 505 A.2d 1139 (R.I. 1986).
· cites it 3× “— The following property shall be exempt from taxation: (1) Property belonging to the state except as provided in § 44-4-4.1.” 2 The RIRBA claims that since it is a “public instrumentality of the state” under § 42-38-4 and empowered to act on behalf of the State of Rhode Island,…”
R.I. Gen. Laws § 44-4-4.1(5): 1 case
Delta Airlines, Inc. v. Neary, 785 A.2d 1123 (R.I. 2001).
“Even in the event the state is deemed to own the improvements at issue, it, too, is exempt from municipal taxation, in accordance with § 44-3-3(1), which exempts state-owned property “except as provided in § 44-4-4.1.” Although § 44-4^4.1 provides that state-owned “real…”
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treatment. Dots show Syfertize treatment of the citing case itself.