Chapter 065
2013 -- H 5041
Enacted 06/03/13
A N A C T
RELATING TO
TAXATION - PROPERTY SUBJECT TO TAXATION AND EXEMPTING FROM TAXATION THE REAL
AND PERSONAL PROPERTY OF THE
Introduced By: Representatives Gallison, Canario, Finn, and Edwards
Date Introduced: January 09, 2013
It is enacted by the
General Assembly as follows:
SECTION 1. Section 44-3-32.1 of the General Laws in Chapter
44-3 entitled "Property
Subject to Taxation"
is hereby amended to read as follows:
44-3-32.1. Portsmouth --
Tax exemption for farmland, forest land or open space
Portsmouth -- Tax exemption for farmland, forest land,
open space or historic preservation
site. -- (a)
The town council of the town of
any real property situated in the town classified and
utilized as farmland, forest land, or open
space land, or historic preservation site pursuant
to the provisions of chapter 27 of this title,
chapter 36 of title 45, or pursuant to a classification established by ordinance. The
amount of the
exemption, and the rules and regulations regarding eligibility
for the exemption and classification
as farmland, forest land, or open space
land, or historic preservation site, shall be provided for by
ordinance, and the town council of the town of
amendment to the ordinance, make those changes in the amount of
exemption granted, and the
rules and regulations regarding eligibility for the
exemption and classification as farmland, forest
land, or
open space land, or historic preservation site, as it deems necessary to
promote the
purpose of this section.
(b) The town council of
the town of
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 to the town of
reductions in taxes resulting from the exemption, which amount is
recoverable by the town in a
civil action.
SECTION 2. All real and personal property of the Prudence
Island Historical And
Preservation Society known
as the
Island, being designated as
lot 81-11 of the tax assessor’s plats of the town of
presently constituted together with the building and
improvements thereon shall be exempt from
local taxation so long as said property shall be used for
nonprofit purposes.
SECTION 3. This act shall take effect upon passage.
=======
LC00214
=======