2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-4.1 - Historic Residence – Tax Credit
Section 44-4.1-2 - Definitions.

§ 44-4.1-2 Definitions. – As used in this chapter:

(1) "Certified maintenance or rehabilitation" 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.

(2) "Commission" 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.

(3) "Historic residence" means a historic residential property which is not of a character subject to federal depreciation allowance pursuant to 26 U.S.C. § 167 or 168 and which 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.

(4) "Historic Commercial Structure" means: a historic structure in Warren utilized for commercial purposes, whole or in part, and which 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.

History of Section.
(P.L. 1988, ch. 549, § 1; P.L. 2005, ch. 410, § 28; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1; P.L. 2007, ch. 375, § 1; P.L. 2007, ch. 492, § 1.)