Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-4.2-3 — Definitions
Wherever used in this chapter:
(1) âHistoric and industrial mill buildingâ means an industrial building built prior to
January 1, 1949 and meets one of the following:
(i) Listed on the national register of historic places, as maintained by the U.S. Department
of Interior;
(ii) Eligible for listing on the local historic register, as established by the Pawtucket
historic district commission;
(iii) Not worthy to be nominated to the register, but determined to be eligible for the
program by the Pawtucket city council.
(2) âHousing unitâ means a new residential unit created within a historic industrial mill
building.
(3) âRenovateâ means conversion of a historic industrial mill building to create residential
use by substantial rehabilitation.
Source: official text