§ 44-3-1 Real and personal property
subject to taxation. –
All real property in the state, and all personal property belonging to the
inhabitants of the state, whether individuals, partnerships or corporations,
and all tangible personal property located in the state belonging to
nonresidents, are liable to taxation unless otherwise specially provided.
(G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56,
§ 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956,
§ 44-3-1.)