{"data":{"id":"us-ri/r.i.-gen.-laws-44-3-62","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-3-62","heading":"Lincoln — Tangible business property tax exemption for new investments.","body":"The town of Lincoln may by ordinance create a three (3) year tangible property tax exemption for local small business owners who make new investments, excluding inventory.","path":["Title 44 Taxation","Chapter 3 Property Subject to Taxation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-3/44-3-62.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:18Z","sha256":"f5a265472aca64e2aeeb340273d8d657c586a4462d9244d57571d343d0b882ea","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-3-61","next":"us-ri/r.i.-gen.-laws-44-3-63"},"notice":"GroundRules: Original legal text. Not legal advice."}