§ 44-3-32.2. Cities and towns — Tax exemption for farmland, forestland, or open space land.
(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 in the state of Rhode Island may, by ordinance, exempt from taxation any real property utilized in the production of dairy products by a licensed dairy in Rhode Island, current and future, pursuant to the department of health rules and regulations, including cow, sheep, and goat dairies. The real property shall include grazing land, cropland, outbuildings, and any other facility used in the direct production and processing of dairy products. 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.
(c) 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.
(d) 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.
History of Section.
P.L. 2002, ch. 223, § 1; P.L. 2002, ch. 247, § 1; P.L. 2003, ch. 398, § 1; P.L. 2021,
ch. 182, § 1, effective July 6, 2021; P.L. 2021, ch. 183, § 1, effective July 6, 2021.