§ 44-3-20 - Middletown – Deferment of payment of tax for the elderly.
SECTION 44-3-20
§ 44-3-20 Middletown – Deferment ofpayment of tax for the elderly. – The town council of the town of Middletown is authorized to provide, byordinance, that the payment of property taxes on all family dwellings locatedin the town and owned and occupied by persons who are aged sixty-five (65)years or older is deferred until the property is disposed of by reason of deathof all the owners or by reason of transfer or conveyance. Any taxes so deferredconstitute a lien against the real estate.