Exciting enhancements are coming soon to eCode360! Learn more 🡪
Town of Smithfield, RI
Providence County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
Code
New Laws (9) Index
[Adopted 1-16-2007; amended in its entirety 6-20-2017 by Ord. No. 2017-05]
A. 
Pursuant to R.I.G.L. § 44-3-43, the Tax Assessor may provide an exemption not exceeding $5,000 of valuation for any parcel of real property on which is located an historic stone wall(s); provided that the wall(s) is 50 or more feet in length, at least three feet high, structurally maintained and free of noxious weeds and vegetation. For purposes of this section, an "historic stone wall" is a vertical structure of aligned natural stone built before 1900, normally constructed to designate a property boundary or to separate agricultural activities within a farmstead.
B. 
The tax exemption shall be in an amount not exceeding $5,000 valuation, and which exemption shall be prorated among the owners of said real property in addition to any and all other exemptions.
C. 
No property shall be entitled to any exemption authorized in this article in any year without the property owner first filing an application with the Tax Assessor on forms furnished by the Assessor.
D. 
Any exemption authorized in this article shall terminate upon the conveyance of the subject property.
E. 
Upon receiving an application for an exemption authorized in this article, the Tax Assessor shall refer a copy of said application to the Smithfield Historic Preservation Commission for a certification as to whether the stone wall for which the applicant seeks an exemption meets the criteria set forth above in Subsection A of this article. Within 60 days of receipt of said application, the Historic Preservation Commission shall certify and report to the Tax Assessor as to whether or not the stone wall meets said criteria. The determination made by the Historic Preservation Commission shall be conclusive.
F. 
All applications for the tax exemption authorized in this article must be approved by the Tax Assessor before said exemption can be certified on the tax roll.
G. 
Any applications for the tax exemption authorized in this article filed after December 31 of any year and subsequently approved by the Tax Assessor shall not be operative until the year succeeding said filing, and the tax exemption shall become effective against the assessment made December 31 following the date of filing.