[Adopted 1-9-2017 by Ch.
No. 1879]
This article is intended to create an incentive for property
owners to preserve historical cemeteries located in Westerly, recognizing
they are a cultural resource and their proper care helps preserve
the rural character of the Town.
As used in this article, the following terms shall have the
meaning indicated:
The Westerly Conservation Commission.
A piece of land set aside to bury human remains more than
100 years ago.
All owners of property containing a historical cemetery.
A.
The owner of property with an eligible historical cemetery may apply,
on a voluntary basis, to the Westerly Conservation Commission for
a certificate of appropriateness for his or her cemetery. The application
must include documentation of ownership of lot but not limited to:
B.
Upon receipt of an application, the Committee shall first determine
whether the cemetery meets the definition of an "historical cemetery"
as set forth in this article. If the Committee determines that the
cemetery meets the definition of an "historical cemetery" as set forth
above, it shall issue a certificate to the owner of the cemetery certifying
its historic status.
A.
Upon certification by the Committee as an historical cemetery, the
owner of the property shall be eligible for a property tax abatement
annually for the preservation and maintenance of the historical cemetery.
B.
The property owner shall apply for the abatement with the Tax Assessor
by filling out a form prepared by the Tax Assessor for said abatement
as well as presenting the certification by the Committee that the
cemetery is an historic one. Once applied for, the owner of the property
shall not be required to renew the application on an annual basis.
A.
If the owner of the property with the historical cemetery fails to
maintain the cemetery, the owner shall forfeit the property tax abatement
as set forth above. Upon forfeiture, subsequent payments shall be
adjusted and billed for the full tax obligation of the property without
benefit or reference to the tax abatement.
B.
It shall be the duty of the Committee to annually inspect the certified
historical cemetery to determine whether it has been maintained.
A.
The Tax Assessor shall provide the abatement set forth above pursuant
to RIGL 44-3-63.
B.
The tax abatement shall be in an amount not exceeding $100.
C.
Any applications for the tax abatement 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 abatement shall become effective as of December
31 following the date of filing.
