Section 44-27-11. – Powers of the board of assessment review or city or town council.
§ 44-27-11. Powers of the board of assessment review or city or town council. The board of assessment review, or city or town council, has the power to: (1) Retain by contract or employ counsel, appraisers, private consultants, and other personnel for other service if funds are available. (2) Conduct hearings, examinations, and investigations as […]
Section 44-27-12. – Duties of the board of assessment review or city or town council.
§ 44-27-12. Duties of the board of assessment review or city or town council. The board of assessment review, or city or town council, shall hear and render a judgment on all appeals of: (1) Landowners denied certification as farmland or forest land by the director of the department of environmental management or when the […]
Section 44-27-13. – Severability.
§ 44-27-13. Severability. If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent jurisdiction, the judgment does not affect, impair, or invalidate the remainder of this chapter but is confined in its operation to the clause, sentence, paragraph, or part of this chapter directly […]
Section 44-27-7. – Rules and regulations.
§ 44-27-7. Rules and regulations. The director of environmental management is authorized to promulgate those rules and regulations that the director deems necessary to carry out his or her responsibilities and fulfill the purposes of this chapter. History of Section.P.L. 1980, ch. 252, § 2.
Section 44-27-8. – Availability of current values — Duties of the department of revenue.
§ 44-27-8. Availability of current values — Duties of the department of revenue. The department of revenue shall annually publish all information, which it collects that relates to land values for different types of farm, forest, or open space lands. This information shall be made available to local assessors. History of Section.P.L. 1980, ch. 252, […]
Section 44-27-9. – Change of ownership — Procedure for continuance of classification — Effect on land use change tax.
§ 44-27-9. Change of ownership — Procedure for continuance of classification — Effect on land use change tax. (a) Upon the change of ownership of title, as recorded in the land evidence records of the city or town, of land previously classified as farm, forest, or open space land, the assessor of the city or […]
Section 44-27-10. – Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax.
§ 44-27-10. Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax. Land, previously classified as farm, forest, or open space land, which was withdrawn from that classification may be reclassified as that classification if it still meets the requirements of this chapter. This reclassification of the land commences […]
Section 44-27-10.1. – Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax.
§ 44-27-10.1. Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax. (a) Farmlands classified in the farm, forest, or open-space program in this chapter shall not be subject to a land use change tax if the landowner converts no more than twenty percent (20%) of the […]
Section 44-27-2. – Definitions.
§ 44-27-2. Definitions. When used in this chapter: (1) “Farmland” means: (i) Any tract or tracts of land, including woodland and wasteland constituting a farm unit; (ii) Land which is actively devoted to agricultural or horticultural use including, but not limited to: forages and sod crops; grains and feed crops; fruits and vegetables; poultry, dairy, […]
Section 44-27-3. – Classification of farmland or dairy farmland.
§ 44-27-3. Classification of farmland or dairy farmland. (a) An owner of land may file a written application with the director of environmental management, for its designation by the director as farmland or as dairy farmland. When the application is made and after a filing fee of ten dollars ($10.00) is paid, the director shall […]