R.I. Gen. Laws § 44-3-63 — Historical cemeteries

City and town councils are authorized to provide by ordinance an abatement from taxation
for any real property on which is located a historical cemetery registered pursuant
to § 23-18-10.1 and to provide by ordinance for full or partial reimbursement of expenses incurred
in repairing and maintaining such historical cemeteries, including walls or fences
surrounding such cemeteries.