Rhode Island § 44-4-7 - Situs and Ownership of Taxable Property
Full text of Rhode Island Rhode Island General Laws § 44-4-7 — Situs and Ownership of Taxable Property, with citation guidance and answers to common questions.
§ 44-4-7. Situs and Ownership of Taxable Property
R.I. Gen. Laws § 44-4-7
§ 44-4-7. Undivided real estate of decedent.
Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of the estate; and each heir or devisee is liable for the whole of the tax, and shall have a lien on the shares of his or her associate heirs or devisees in the estate, for their proportion of the tax, if paid by the heir or devisee.
History of Section.
G.L. 1896, ch. 45, § 7; G.L. 1909, ch. 57, § 7; G.L. 1923, ch. 59, § 7; G.L. 1938,
ch. 30, § 7; G.L. 1956, § 44-4-7.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-4-7
What does Rhode Island General Laws § 44-4-7 cover?
Section 44-4-7 ("Situs and Ownership of Taxable Property") 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 § 44-4-7?
A common citation format is "Rhode Island General Laws § 44-4-7" (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 § 44-4-7 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.