TITLE 44

Taxation

CHAPTER 44-3

Property Subject to Taxation

SECTION 44-3-20.1



   § 44-3-20.1  Coventry – Deferment of

payment of tax for the elderly or certain disabled residents. –

The town council of the town of Coventry is authorized to provide, by

ordinance, that the payment of property taxes on all family dwellings located

in the town and owned and occupied by persons who are aged sixty-five (65)

years or older, or who are totally and permanently disabled, is deferred until

the property is disposed of by reason of death of all the owners or by reason

of transfer or conveyance. Any taxes so deferred constitute a lien against the

real estate.



History of Section.

(P.L. 1993, ch. 331, § 1.)