R.I. Gen. Laws § 44-3-20 — Middletown — Deferment of payment of tax for the elderly

The town council of the town of Middletown is authorized to provide, by ordinance,
that the payment of property taxes on all family dwellings located in the town and
owned and occupied by persons who are aged sixty-five (65) years or older is deferred
until the property is disposed of by reason of death of all the owners or by reason
of transfer or conveyance. Any taxes so deferred constitute a lien against the real
estate.