The town of Lincoln may by ordinance create a three (3) year tangible property tax exemption for local small business owners who make new investments, excluding inventory.
R.I. Gen. Laws § 44-3-62
Lincoln — Tangible business property tax exemption for new investments
P.L. 2006, ch. 339, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.