{"data":{"id":"us-ri/r.i.-gen.-laws-44-5-41","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-5-41","heading":"Condemnation not to result in land use change tax.","body":"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.","path":["Title 44 Taxation","Chapter 5 Levy and Assessment of Local Taxes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-41.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:21Z","sha256":"bfb6029edd01dd0e4d332cd23a9533a52fd14d8a10030ec5caf78d435d2b7123","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-5-40","next":"us-ri/r.i.-gen.-laws-44-5-42"},"notice":"GroundRules: Original legal text. Not legal advice."}