Chapter
398
2003 -- S 0420 AS AMENDED
Enacted 08/06/03
A N A C T
RELATING TO TAX EXEMPTIONS FOR
FARMLAND
Introduced By: Senators
Breene, Blais, and Algiere
Date
Introduced: February 13, 2003
It is enacted by the General
Assembly as follows:
SECTION
1. Section 44-3-32.2 of the General Laws in Chapter 44-3 entitled
"Property
Subject to Taxation" is
hereby amended to read as follows:
44-3-32.2.
Tax exemption for farmland, forestland or open space in cities and towns.
-- (a) Cities and towns in the state of Rhode Island
may, by ordinance, exempt from taxation any
real property situated in the town
classified and utilized as farmland, forestland or open space
land pursuant to the provisions of
chapter 27 of this title. The amount of the exemption shall be
provided for by ordinance. Cities
and towns may, from time to time, by amendment to the
ordinance, make those changes in
the amount of exemption granted.
(b)
Cities and towns of Rhode Island are authorized by ordinance to provide that
any
person who obtains an exemption
pursuant to the ordinance to which the person is not entitled, by
the filing or making of any false
statement, or the proffering of any document or other writing
known by the person to have been
altered, forged, or to contain any false or untrue information, is
liable for an amount equal to
double the amount of reductions in taxes resulting from the
exemption, which amount is
recoverable by the city or town in a civil action.
(c)
Cities and towns in the state of Rhode Island are authorized by ordinance to
exempt
from taxation any real property
situated in the town classified and utilized as farmland on which
the development rights have been
sold or donated and will remain farmland in perpetuity. The
amount of the exemption shall be
provided for by ordinance. Cities and towns may, from time to
time, by amendment to the
ordinance, make those changes in the amount of exemption granted.
SECTION
2. This act shall take effect upon passage.
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LC01806
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