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Home » US Law » 2022 Rhode Island General Laws » Title 44 - Taxation » Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land

Section 44-27-1. – Legislative declaration.

§ 44-27-1. Legislative declaration. It is declared: (1) That it is in the public interest to encourage the preservation of farm, forest, and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the state, to conserve the state’s natural resources, and to […]

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 – Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax.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 Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax. Land, previously classified as farm, forest, or open space land, which was withdrawn from that classification may be reclassified as that classification if it still meets the requirements of this chapter.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 – Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax.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 Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax.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 44-27-11. – 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 44-27-13. – 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 44-27-2. – 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 […]

Section 44-27-4. – Classification of forest land.

§ 44-27-4. Classification of forest land. (a) An owner of not less than ten (10) acres of forest land may file a written application with the director of environmental management for its designation by the director as forest land. When the application is made and a filing fee of ten dollars ($10.00) is paid, the […]

Section 44-27-5. – Classification of open space land.

§ 44-27-5. Classification of open space land. (a)(1) An owner of land may apply for its classification as open space land on any assessment list of a city or town by filing a written application for that classification with the assessor of the city or town, not later than thirty (30) days before nor later […]

Section 44-27-6. – Appeals to superior court.

§ 44-27-6. Appeals to superior court. (a) Any person or persons jointly or severally aggrieved by a decision of the board of assessment review, or city or town council, may appeal to the superior court for the county in which the municipality is situated by filing a complaint stating the reasons of appeal within ninety […]

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.