Rhode Island General Laws 44-4.1-4. Completion – Certification
Upon completion of maintenance or rehabilitation for which the owner of a historic residence, or historic commercial structure, seeks property tax reduction, the owner shall apply to the local tax assessor for relief under this chapter. Upon receiving the application, the city or town tax assessor shall notify the commission. The commission shall inspect the maintenance or rehabilitation of the historic residence, or historic commercial structure, and make a recommendation to the tax assessor who shall certify if it complies with the commission guidelines. The commission may establish a schedule of reasonable fees for the processing of inspection of maintenance and rehabilitation. The property tax reduction commences in the year that the inspection certifies approval of the maintenance or rehabilitation. An owner who receives a property tax reduction pursuant to this chapter shall, upon completion of further maintenance or rehabilitation, which again fulfills the necessary requirements of this chapter, receive a new five (5) year property tax reduction commencing on approval of the most recent application.
History of Section.
P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
Terms Used In Rhode Island General Laws 44-4.1-4
- Commission: means the Rhode Island historical preservation and heritage commission created pursuant to § 42-45-2, or for purposes of the historic commercial structure property tax reduction in Warren, the local historic district commission in Warren; or for purposes of the historic structure property tax reduction in Narragansett, the local historic district commission in Narragansett; or for purposes of the historic structure property tax reduction in Cumberland, the local historic district commission in Cumberland; or for the purposes of the historic residence or historic commercial structure property tax reduction in North Smithfield, the local historic district commission in North Smithfield. See Rhode Island General Laws 44-4.1-2
- Historic commercial structure: means : a historic structure in Warren or North Smithfield utilized for commercial purposes, whole or in part, and that is:
(i) Listed individually in the state register of historic places; or
(ii) Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or
(iii) Located in a local historic district zone as designated by the town under chapter 24. See Rhode Island General Laws 44-4.1-2
- Historic residence: means a historic residential property or historic accessory structure that is not of a character subject to federal depreciation allowance pursuant to 26 U. See Rhode Island General Laws 44-4.1-2
- town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9