R.I. Gen. Laws § 44-3-20.3 — Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]

The town council of the town of Jamestown is authorized to provide, by ordinance,
that the payment of property taxes on all family dwellings located in the town and
owned and occupied for at least five (5) years prior to the passage of the ordinance
by persons sixty-five (65) years of age or over is deferred until the property is
disposed of by reason of death of all the owners or by reason of transfer on conveyance.
Any deferred taxes constitute a lien against the real estate.