Rhode Island General Laws 45-38-6. Tax exemption
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Any educational facility owned by the state or a municipality, as provided by § 45-38-3, is declared to be public property, and is exempt from all taxes and special assessments of the state or any of its political subdivisions.
History of Section.
P.L. 1965, ch. 199, § 1.
Terms Used In Rhode Island General Laws 45-38-6
- Educational facility: means one or more structures suitable for use as a dormitory or other housing facility, dining hall, student union, administration building, academic building, library, laboratory, research, classroom, maintenance or storage or utility facility, and other structures or facilities related thereto or required for the instruction of students or the conducting of research or the operation of an educational institution, including parking and other facilities or structures essential or convenient for the orderly conduct of the educational institution, and also including equipment and machinery and other similar items necessary or convenient for the operations of a particular facility or structure in the manner for which its use is intended, but not including such items as books, fuel, supplies, or other items which are customarily deemed to result in a current operating charge. See Rhode Island General Laws 45-38-2
- Municipality: means any city or town in the state. See Rhode Island General Laws 45-38-2