Terms Used In Rhode Island General Laws > Chapter 44-4.1 - Historic Residence - Tax Credit

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• 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