Rhode Island § 34-36-27 - Condominium Ownership
Full text of Rhode Island Rhode Island General Laws § 34-36-27 — Condominium Ownership, with citation guidance and answers to common questions.
§ 34-36-27. Condominium Ownership
R.I. Gen. Laws § 34-36-27
§ 34-36-27. Separate assessment for taxation.
(a) Each unit and its percentage of undivided interest in the common areas and facilities shall be deemed to be a parcel and shall be subject to separate assessment and taxation by each assessing unit and special district for all types of taxes authorized by law including but not limited to ad valorem levies and special assessments. Neither the building or buildings, the property nor any of the common areas and facilities shall be deemed to be a parcel.
(b) No forfeiture or sale of the improvements or the property as a whole for delinquent real estate taxes, special assessments, or charges shall ever divest or in any way affect the title to an individual unit so long as the real estate taxes or duly levied share of the assessments and charges on the individual unit are currently paid.
(c) Any exemption from taxes that may exist on real property or the ownership thereof shall not be denied by virtue of the submission of the property to the provisions of this chapter.
History of Section.
P.L. 1963, ch. 181, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 34-36-27
What does Rhode Island General Laws § 34-36-27 cover?
Section 34-36-27 ("Condominium Ownership") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 34-36-27?
A common citation format is "Rhode Island General Laws § 34-36-27" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 34-36-27 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.