§ 44-4-1. Place of taxation of real estate. All real estate is taxed in the city or town where the real estate is situated.
History of Section. (G.L. 1896, ch. 45, § 1; G.L. 1909, ch. 57, § 1; G.L. 1923, ch. 59, § 1; G.L. 1938, ch. 30, § 1; G.L. 1956, § 44-4-1.)