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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-3-43

Historic stone wall exemption

Official textwebserver.rilegislature.govlast amended

The city and town councils of the various cities and towns may provide, by ordinance, an exemption not exceeding five thousand dollars ($5,000) of valuation for any parcel of real property on which is located an historic stone wall(s); provided, that the wall(s) is fifty (50) or more feet in length, at least three (3) feet high, structurally maintained and free of noxious weeds and vegetation. For purposes of this section, an “historic stone wall” is a vertical structure of aligned natural stone built before 1900, normally constructed to designate a property boundary or to separate agricultural activities within a farmstead.

Amendment history

History of Section. P.L. 1996, ch. 264, § 1.

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In this chapter (40 sections)
  1. 44-3-28.1 · Smithfield — Exemption for people with paraplegia
  2. 44-3-29 · Exemption and/or valuation freeze of wholesaler’s inventory
  3. 44-3-29.1 · Wholesale and retail inventory tax phase out
  4. 44-3-30 · Burrillville — Property taxation of electricity generating…
  5. 44-3-31 · Providence — Certain tax exemptions
  6. 44-3-31.1 · Providence Freeze of certain tax
  7. 44-3-31.2 · Providence — Special property tax consideration for…
  8. 44-3-31.3 · Providence — Additional special property tax…
  9. 44-3-32 · Portsmouth — Tax exemption for the elderly
  10. 44-3-32.1 · Portsmouth — Tax exemption for farmland, forest land,…
  11. 44-3-32.2 · Cities and towns — Tax exemption for farmland,…
  12. 44-3-33 · Burrillville — Tax exemption for the Industrial Foundation…
  13. 44-3-34 · Central Falls — Homeowner exemption
  14. 44-3-35 · Burrillville — Real estate tax exemption for persons who…
  15. 44-3-36 · Portsmouth — Real estate tax exemption for persons who are…
  16. 44-3-37 · Burrillville — Exemption and/or valuation freeze of…
  17. 44-3-39 · Middletown — Exemption of persons over the age of 65
  18. 44-3-40 · Cities and towns — Authorization to exempt retailer’s…
  19. 44-3-41 · Glocester — Historic district exemption
  20. 44-3-42 · Cumberland — Fixed tax assessment for farmland
  21. 44-3-43 · Historic stone wall exemption
  22. 44-3-44 · Qualifying stock options — Exemption
  23. 44-3-45 · “Qualifying taxpayer” defined
  24. 44-3-46 · “Qualifying corporation” and “full-time equivalent…
  25. 44-3-47 · Cranston — Economic development tax incentive program…
  26. 44-3-48 · Burrillville — Certain tax exemptions
  27. 44-3-49 · Burrillville — Fixed tax rate
  28. 44-3-50 · Pawtucket — Certain tax exemptions
  29. 44-3-51 · North Smithfield — Tax exemptions
  30. 44-3-52 · Cumberland — Exemption for persons interned in…
  31. 44-3-53 · Club Sport Uniao Madeirense in the city of Central Falls —…
  32. 44-3-54 · “Sons of the Revolution” society located in the town of…
  33. 44-3-55 · South Kingstown — certain non-profit charitable…
  34. 44-3-56 · Tax credit in lieu of tax exemption in the town of…
  35. 44-3-57 · Deferment of payment of tax for the elderly — Bristol
  36. 44-3-58 · Tax deferment of elderly persons in the town of Narragansett
  37. 44-3-58.1 · Tax deferment of increase in property taxes of persons…
  38. 44-3-59 · Tax exemption in the town of Burrillville — The Columbus…
  39. 44-3-60 · Tax exemption extended to motor vehicle excise tax in lieu of…
  40. 44-3-62 · Lincoln — Tangible business property tax exemption for new…
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