Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate. History of Section.G.L. 1896, ch. 45, § 2; G.L. 1909, ch. 57, § 2; G.L. 1923, ch. 59, § 2; G.L. 1938, ch. 30, § 2; G.L. 1956, § 44-4-2.
Rhode Island Legal Code