[Adopted 1-17-2012 by Ord. No. 2011-12]
The intent of this article is to create an incentive for property
owners to preserve historic stone walls located in Lincoln since they
are a cultural resource and help preserve the rural character of the
Town.
As used in this article, the following terms shall have the
meanings indicated:
The Director of Public Works, or his or her appointed designee as set forth in § C8-4 of the Lincoln Town Charter.
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. The stone wall
must also be 50 feet in length or longer, three feet high or higher
and be structurally maintained and free of weeds and other vegetation.
All owners of an historic stone wall if it serves as a boundary
marker between two properties.
A.
The owner of an eligible historic stone wall may apply, on a voluntary
basis, to the Fence Viewer for a certificate of appropriateness for
his or her stone wall. The application must include documentation
of the age of the wall, including but not limited to:
(1)
Recorded deeds that contain a reference to the stone wall that indicate
when the wall was built.
(2)
Chain of title search which identifies the original/owner builder
and the decade in which the stone wall was built.
(3)
Construction dates inscribed in the stones.
(4)
Diaries, invoices and personal testimony.
(5)
The stone wall is associated with an historic structure.
(6)
Contiguity with an historic cemetery, with dates on the burial markers.
(7)
Construction materials that are part of the wall that indicate the
age of the stone wall and period of construction.
(8)
Coverage of a continuous coat of dry lichen over a major portion
of the stone wall.
B.
Upon receipt of an application, the Fence Viewer shall first determine
whether the stone wall meets the definition of an "historic stone
wall" as set forth above. If the Fence Viewer determines that the
stone wall meets definition of an "historic stone wall," as set forth
above, he or she shall issue a certificate to the owner of the stone
wall certifying its historic status.
Upon certification by the Fence Viewer that the stone wall is
an historic stone wall, the owner thereof shall be eligible for a
property tax exemption of $5,000 annually for the preservation and
maintenance of the historic stone wall. The owner thereof shall apply
for the exemption with the Tax Assessor by filling out a form prepared
by the Tax Assessor for said exemption, as well presenting the certification
by the Fence Viewer that the stone wall is an historic stone wall.
Once applied for, the owner thereof shall not be required to renew
the application on an annual basis.
No historic stone wall may benefit from the provisions of this
article unless the owner of such historic stone wall shall grant to
the Town of Lincoln a recorded restrictive covenant that the historic
stone wall shall be retained in its current size, shape and state
and be maintained in a manner which preserves the historic stone wall's
character. The Tax Assessor shall record said covenant in the land
evidence records of the Town of Lincoln prior to approving the tax
exemption as set forth above.
A.
If the owner of the historic stone wall demolishes all or a part
of the historic stone wall or fails to maintain the stone wall so
that the structural integrity is affected thereof, the owner shall
forfeit the property tax exemption as set forth above. Upon forfeiture,
subsequent payments shall be adjusted and billed upon the full value
of the property without benefit or reference to the tax exemption.
In addition thereof, the owner shall be liable for the amount of the
exemption that should have been paid to the Town of Lincoln in property
taxes from the date the exemption was granted to the time that the
historic stone wall was either demolished in whole or in part or when
failure to maintain affected the structural integrity of the wall.
B.
It shall be the duty of the Fence Viewer from time to time, as he
or she deems appropriate, to inspect the certified historic stone
walls to determine whether they have been demolished in whole or in
part and whether the certified historic stone walls are structurally
sound.
A.
Notwithstanding the provisions of this section, an owner may alter,
relocate or demolish a certified historic stone wall that has received
a property tax exemption, or any portion thereof, upon prior written
approval of the Fence Viewer. The owner of a certified historic stone
wall that has received a property tax exemption shall first apply
to the Fence Viewer by submitting a specific plan containing details
of the project, including but not limited to the reconstruction, demolition
or relocation of the historic stone wall. The reconstruction or relocation
of the historic stone wall must take into account the historic value
of the stone wall and employ appropriate repair methods. In addition
to the above, the following conditions shall apply to any repair,
alteration, relocation or demolition of an historic stone wall:
(1)
If any application for a subdivision requires the alteration, relocation
or demolition of an historic stone wall that has received a property
tax exemption, Planning Board approval shall be required in addition
to that of the Fence Viewer.
(2)
The replacement of an historic stone wall at its original location
shall be with the same materials and the same construction methods
as the original historic stone wall, using as many of the original
stones as possible.
(3)
Cuts for driveways, roads, utility easements or fire lanes shall
be of the minimum necessary length, and the end caps of the historic
stone walls must be restored by using the same construction methods
and materials as originally used.
(4)
An historic stone wall in disrepair or neglected condition shall
not be removed from its present location but must be repaired or left
as is. Any in situ reconstruction shall match that of the original
historic stone wall, examples of which are a "dry wall" or "hidden
cement."
(5)
New stone walls must closely approximate the appearance of the adjoining
historic stone wall with respect to coursing, native field stone,
joint width and distribution of stones by size.
B.
The Fence Viewer shall only grant permission to demolish a certified
historic stone wall that is receiving the property tax exemption for
good cause shown. In the event that permission to demolish is approved
by the Fence Viewer, the property tax exemption shall be void and
rescinded upon the date of demolition thereof. It shall be the duty
of the Fence Viewer to notify the Tax Assessor of the permission to
demolish and the date of the demolition of the certified historic
stone wall, and the Tax Assessor shall then record a notice in the
land evidence records of the Town of Lincoln that the property tax
exemption for the certified historic stone wall is void and rescinded.
A.
The Tax Assessor shall provide the exemption set forth above pursuant
to R.I.G.L. § 44-3-43.
B.
The tax exemption shall be in an amount not exceeding $5,000 in valuation;
and in the event that the historic stone wall is the boundary marker
between two lots with separate owners, the exemption shall be prorated
among said abutting property owners on an equal basis.
C.
Any applications for the tax exemption authorized by this article
filed after April 15 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 as of December
31 following the date of the filing.
