Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-33.3-8 — Status of volunteers
Senior taxpayers performing services in return for property tax reductions shall be
considered employees for the purposes of municipal tort liability. The city of Newport
will be liable for damages for injuries to third-parties and for indemnification of
the seniors to the same extent as they are in the case of injuries caused by regular
municipal employees.
Source: official text