R.I. Gen. Laws § 44-27-10 — Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax

Land, previously classified as farm, forest, or open space land, which was withdrawn
from that classification may be reclassified as that classification if it still meets
the requirements of this chapter. This reclassification of the land commences anew
the computation of the period for purposes of the land use change tax. Any unpaid
lien obligated by the previous withdrawal is voided. At no time shall an obligation
incurred under the provisions of this chapter exceed ten percent (10%) of the then
fair market value of the land.