R.I. Gen. Laws § 44-3-32.1 — Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site

(a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation
any real property situated in the town classified and utilized as farmland, forest
land, open space land, or historic preservation site pursuant to the provisions of
chapter 27 of this title, chapter 36 of title 45, a classification established by ordinance. The amount of the exemption, and the
rules and regulations regarding eligibility for the exemption and classification as
farmland, forest land, open space land, or historic preservation site, shall be provided
for by ordinance, and the town council of the town of Portsmouth may, from time to
time, by amendment to the ordinance, make those changes in the amount of exemption
granted, and the rules and regulations regarding eligibility for the exemption and
classification as farmland, forest land, open space land, or historic preservation
site, as it deems necessary to promote the purpose of this section.
(b) The town council of the town of Portsmouth is authorized in the ordinance to provide
that any person who obtains an exemption 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, is liable to the town of Portsmouth
for an amount equal to double the amount of reductions in taxes resulting from the
exemption, which amount is recoverable by the town in a civil action.