Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-4.1-2 — Definitions
As used in this chapter:
(1) âCertified maintenance or rehabilitationâ means any maintenance or rehabilitation
of a historic residence consistent with the character of that property or district
as determined in accordance with commission guidelines, or for the purposes of North
Smithfield, âcertified maintenance or rehabilitationâ means any maintenance or rehabilitation
of a historic residence or historic commercial structure consistent with the character
of that property or district as determined in accordance with the Secretary of the
Interiorâs Standards for Rehabilitation and Guidelines for Restoring Historic Buildings.
(2) âCommissionâ means the Rhode Island historical preservation and heritage commission
created pursuant to § 42-45-2, or for purposes of the historic commercial structure property tax reduction in Warren,
the local historic district commission in Warren; or for purposes of the historic
structure property tax reduction in Narragansett, the local historic district commission
in Narragansett; or for purposes of the historic structure property tax reduction
in Cumberland, the local historic district commission in Cumberland; or for the purposes
of the historic residence or historic commercial structure property tax reduction
in North Smithfield, the local historic district commission in North Smithfield.
(3) âHistoric commercial structureâ means: a historic structure in Warren or North Smithfield
utilized for commercial purposes, whole or in part, and that is:
(i) Listed individually in the state register of historic places; or
(ii) Located in a district listed in the state register of historic places and certified
by the commission as contributing to the historic character of that district; or
(iii) Located in a local historic district zone as designated by the town under chapter 24.1 of title 45 and certified by the commission as contributing to the character of that historic
district zone; or
(iv) Designated by the town as an individual structure subject to regulation by a local
historic district commission under chapter 24.1 of title 45.
(4) âHistoric residenceâ means a historic residential property or historic accessory structure
that is not of a character subject to federal depreciation allowance pursuant to 26 U.S.C. § 167 or 168 and that is:
(i) Listed individually in the state register of historic places; or
(ii) Located in a district listed in the state register of historic places and certified
by the commission as contributing to the historic character of that district; or
(iii) Located in a local historic district zone as designated by a city or town under chapter 24.1 of title 45 and certified by the commission as contributing to the character of that historic
district zone; or
(iv) Designated by a city or town as an individual structure subject to regulation by a
local historic district commission under chapter 24.1 of title 45.
Source: official text