R.I. Gen. Laws § 44-3-28.1 — Smithfield — Exemption for people with paraplegia

The town council of the town of Smithfield may, by ordinance, provide for a tax credit
on real property situated in the town, owned and occupied by any person with paraplegia
and who by reason of the paraplegic disability requires “specially adapted housing”.
For the purposes of this section, “specially adapted housing” means real property
which has been specifically altered and/or changed in some way in order to meet the
needs of a person or persons with a paraplegic disability who reside at the property.