GroundRules
R.I. Gen. Laws § 44-5-41: Condemnation not to result in land use change tax.
Where this section sits in the code
- Title 44 Taxation
- Chapter 5 Levy and Assessment of Local Taxes
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.
Collected 2026-09-05T20:00:21Z. Source file · JSON