It is enacted by the General Assembly as follows:

SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section:

{ADD44-3-42. Fixed tax assessment in the town of Cumberland -- Farmland. -- (a) The town council of the town of Cumberland may, by ordinance, provide for a fixed tax assessment for any real property situated in the town which has been classified and utilized as farmland, pursuant to the provisions of chapter 27 of this title, or pursuant to a classification established by ordinance. The amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, shall be provided for by ordinance, and the town council of the town of Cumberland may, from time to time, by amendment to the ordinance, make such changes in the amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, as it deems necessary to promote the purpose of this section.

(b) The town council of the town of Cumberland is hereby authorized in the ordinance to provide that any person who obtains an assessment 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, shall be liable to the town of Cumberland for an amount equal to double the amount of reductions in taxes resulting from the assessment, which amount shall be recoverable by the town in a civil action. ADD}

SECTION 2. This act shall take effect upon passage.