Town of Lincoln, RI
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2023-07-25
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The Code
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Part II, General Legislation
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Chapter 228 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Boards and Commissions
- Ch 7 Budget and Finance
- Ch 9 Council
- Ch 11 Court, Housing
- Ch 12 Court, Municipal
- Ch 15 Deferred Compensation Plan
- Ch 17 Ethics, Code of
- Ch 24 Land Trust
- Ch 28 Legal Assistance
- Ch 32 Libraries
- Ch 40 Officers and Employees
- Ch 44 Police Department
- Ch 48 Purchasing Policy
- Ch 49 Real Property, Conveyance of
- Ch 51 Redevelopment Agency
- Ch 53 Rescue Department
- Ch 55 Salaries and Compensation
- Ch 59 Town-Owned Vehicles
- Part II, General Legislation
- Ch 63 Adult Entertainment
- Ch 67 Alarm Systems
- Ch 70 Alcoholic Beverages
- Ch 72 Amusements
- Ch 75 Animals
- Ch 79 Bicycles
- Ch 82 Blasting
- Ch 89 Buildings, Moving of
- Ch 92 Buildings, Numbering of
- Ch 95 Cannabis
- Ch 101 Disorderly Conduct
- Ch 105 Drainage
- Ch 109 Earth Removal
- Ch 114 False Alarms
- Ch 117 Fees
- Ch 120 Firearms and Explosives
- Ch 123 Fire Prevention
- Ch 126 Flea Markets
- Ch 129 Flood Hazard Areas
- Ch 133 Gambling
- Ch 136 Game Rooms
- Ch 140 Hazardous Substances
- Ch 144 Horse Stables, Commercial
- Ch 147 Housing
- Ch 150 Hunting
- Ch 155 Junkyards and Junk Dealers
- Ch 161 Licenses and Business Regulations
- Ch 164 Littering
- Ch 167 Loitering
- Ch 171 Malicious Mischief
- Ch 175 Noise
- Ch 180 Parking Lots
- Ch 183 Parks and Recreation
- Ch 187 Peddling and Soliciting
- Ch 190 Picketing
- Ch 193 Plumbing
- Ch 196 Property, Abandoned
- Ch 199 Property, Defacement of
- Ch 202 Property Maintenance Code
- Ch 204 Rental Property
- Ch 207 Sewers
- Ch 209 Sex Offender Residency Restrictions
- Ch 213 Soil Erosion and Sedimentation Control
- Ch 217 Solid Waste
- Ch 220 Streets and Sidewalks
- Ch 228 Taxation
- Ch 228 Art I Senior Citizens Exemption
- § 228-1 Grant of residential property tax credit; income determination; residency requirement.
- § 228-2 Age requirement.
- § 228-3 Application for credit exemption.
- § 228-4 Exemption to be additional.
- § 228-4.1 Property held in trust.
- Ch 228 Art II Veterans Exemption
- § 228-5 Definition.
- § 228-6 Exemption for totally disabled veterans.
- § 228-7 Additional exemption for prisoners of war.
- Ch 228 Art III Wholesale Inventory Tax Exemption
- § 228-8 Reduction in valuation.
- § 228-9 Definitions.
- § 228-10 Application procedures.
- Ch 228 Art IV (Reserved)
- § 228-11 (Reserved)
- Ch 228 Art V Senior Citizen Tax Deferment Program
- § 228-12 Legislative finding.
- § 228-13 Definitions.
- § 228-14 Eligibility.
- § 228-15 Procedure.
- § 228-16 Deferment.
- Ch 228 Art VI Tax Stabilization
- § 228-17 Legislative findings.
- § 228-18 Definitions.
- § 228-19 Objectives.
- § 228-20 Design parameters.
- § 228-21 Procedure for enactment of tax stabilization agreement.
- § 228-22 Assessments and taxes not subject to exemption or tax stabilization.
- § 228-23 Exclusion for qualification.
- Ch 228 Art VII Tangible Tax Exemption for New Investments
- § 228-24 Legislative findings.
- § 228-25 Definitions.
- § 228-26 Eligibility.
- § 228-27 Procedure.
- § 228-28 Adjustment of taxable basis.
- § 228-29 Delinquent accounts ineligible.
- Ch 228 Art VIII Homestead Exemption
- § 228-30 Legislative finding.
- § 228-31 Amount of exemption.
- § 228-31.1 Property requirements.
- § 228-31.2 Procedure.
- Ch 228 Art IX Tax Credit for Disabled Persons
- § 228-32 Tax credit for persons who are totally disabled.
- Ch 228 Art X Historic Stone Wall Protection and Preservation
- § 228-33 Purpose.
- § 228-34 Definitions.
- § 228-35 Eligibility for Voluntary Historic Stone Wall Preservation Program.
- § 228-36 Property tax exemption and application.
- § 228-37 Restrictive covenant required.
- § 228-38 Forfeiture of tax exemption and penalty for noncompliance.
- § 228-39 Alteration, relocation, or demolition.
- § 228-40 Administration.
- Ch 228 Art XI Renewable Energy Exemption
- § 228-41 Authority.
- § 228-42 Tax levies and exemptions.
- § 228-43 Required documentation.
- Ch 236 Unruly Gatherings
- Ch 237 Vehicles, Abandoned
- Ch 240 Vehicles and Traffic
- Ch 244 Vehicles, Storage of
- Ch 250 Watercraft
- Ch 254 Wells and Cesspools
- Ch 260 Zoning
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Town Council of
the Town of Lincoln as indicated in article histories. Amendments
noted where applicable.]
CHARTER REFERENCES
Tax Assessor — See § C7-7.
Review of assessments — See § C7-8.
Continuation of tax obligations — See § C18-3.
STATE LAW REFERENCES
Veterans' exemption — See R.I.G.L.
§ 44-3-4.
Exemption for persons over age 65 — See
R.I.G.L. § 44-3-13(e) and § 44-3-15.5.
Exemption for persons who are totally disabled — See
R.I.G.L. § 44-3-15.4.
Historic stone wall exemption — See R.I.G.L.
§ 44-3-43.
Tangible business property exemption for new investments — See
R.I.G.L. § 44-3-62.
