{"data":{"id":"us-ri/r.i.-gen.-laws-44-4.2-3","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-4.2-3","heading":"Definitions.","body":"Wherever used in this chapter:\n(1) “Historic and industrial mill building” means an industrial building built prior to January 1, 1949 and meets one of the following:\n(i) Listed on the national register of historic places, as maintained by the U.S. Department of Interior;\n(ii) Eligible for listing on the local historic register, as established by the Pawtucket historic district commission;\n(iii) Not worthy to be nominated to the register, but determined to be eligible for the program by the Pawtucket city council.\n(2) “Housing unit” means a new residential unit created within a historic industrial mill building.\n(3) “Renovate” means conversion of a historic industrial mill building to create residential use by substantial rehabilitation.","path":["Title 44 Taxation","Chapter 4.2 Historic Industrial Building — Tax Deferment"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-4.2/44-4.2-3.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:19Z","sha256":"9cb6306b2c7b87e530996dc40752c361e21396a4a2880d5faee2515b0ae19d35","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-4.2-2","next":"us-ri/r.i.-gen.-laws-44-4.2-4"},"notice":"GroundRules: Original legal text. Not legal advice."}