§ 44-3-20-4

The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate. The town council of the town of Warren shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section. History of Section.P.L. 2004, ch. 73, § 1; P.L. 2004, ch. 231, § 1.