The taking of land which is being valued, assessed, and taxed as farm, forest, or open space land pursuant to the provisions in § 44-5-12 by right of eminent domain does not subject the land so taken to the land use change tax imposed by § 44-5-39.
R.I. Gen. Laws § 44-5-41
Condemnation not to result in land use change tax
P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.