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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-4.2-3: Definitions.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 4.2 Historic Industrial Building — Tax Deferment

Wherever used in this chapter:

(1) “Historic and industrial mill building” 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) “Housing unit” means a new residential unit created within a historic industrial mill building.

(3) “Renovate” means conversion of a historic industrial mill building to create residential use by substantial rehabilitation.

Collected 2026-09-05T20:00:19Z. Source file · JSON

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