Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-3-42
Cumberland â Fixed tax assessment for farmland
# (a)
The town council of the town of Cumberland may, by ordinance, provide for a fixed tax assessment for any real property situated in the town which has been classified and utilized as farmland, pursuant to the provisions of chapter 27 of this title, or pursuant to a classification established by ordinance. The amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, shall be provided for by ordinance, and the town council of the town of Cumberland may, from time to time, by amendment to the ordinance, make changes in the amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, as it deems necessary to promote the purpose of this section.
# (b)
The town council of the town of Cumberland is authorized in the ordinance to provide that any person who obtains an assessment 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 Cumberland for an amount equal to double the amount of reductions in taxes resulting from the assessment, which amount is recoverable by the town in a civil action.
Amendment history
History of Section. P.L. 1996, ch. 96, § 1.
Source: view the official text
In this chapter (40 sections)
- 44-3-28 · North Providence â Exemption for people with paraplegia
- 44-3-28.1 · Smithfield â Exemption for people with paraplegia
- 44-3-29 · Exemption and/or valuation freeze of wholesalerâs inventory
- 44-3-29.1 · Wholesale and retail inventory tax phase out
- 44-3-30 · Burrillville â Property taxation of electricity generating…
- 44-3-31 · Providence â Certain tax exemptions
- 44-3-31.1 · Providence Freeze of certain tax
- 44-3-31.2 · Providence â Special property tax consideration for…
- 44-3-31.3 · Providence â Additional special property tax…
- 44-3-32 · Portsmouth â Tax exemption for the elderly
- 44-3-32.1 · Portsmouth â Tax exemption for farmland, forest land,…
- 44-3-32.2 · Cities and towns â Tax exemption for farmland,…
- 44-3-33 · Burrillville â Tax exemption for the Industrial Foundation…
- 44-3-34 · Central Falls â Homeowner exemption
- 44-3-35 · Burrillville â Real estate tax exemption for persons who…
- 44-3-36 · Portsmouth â Real estate tax exemption for persons who are…
- 44-3-37 · Burrillville â Exemption and/or valuation freeze of…
- 44-3-39 · Middletown â Exemption of persons over the age of 65
- 44-3-40 · Cities and towns â Authorization to exempt retailerâs…
- 44-3-41 · Glocester â Historic district exemption
- 44-3-42 · Cumberland â Fixed tax assessment for farmland
- 44-3-43 · Historic stone wall exemption
- 44-3-44 · Qualifying stock options â Exemption
- 44-3-45 · âQualifying taxpayerâ defined
- 44-3-46 · âQualifying corporationâ and âfull-time equivalent…
- 44-3-47 · Cranston â Economic development tax incentive program…
- 44-3-48 · Burrillville â Certain tax exemptions
- 44-3-49 · Burrillville â Fixed tax rate
- 44-3-50 · Pawtucket â Certain tax exemptions
- 44-3-51 · North Smithfield â Tax exemptions
- 44-3-52 · Cumberland â Exemption for persons interned in…
- 44-3-53 · Club Sport Uniao Madeirense in the city of Central Falls â…
- 44-3-54 · âSons of the Revolutionâ society located in the town of…
- 44-3-55 · South Kingstown â certain non-profit charitable…
- 44-3-56 · Tax credit in lieu of tax exemption in the town of…
- 44-3-57 · Deferment of payment of tax for the elderly â Bristol
- 44-3-58 · Tax deferment of elderly persons in the town of Narragansett
- 44-3-58.1 · Tax deferment of increase in property taxes of persons…
- 44-3-59 · Tax exemption in the town of Burrillville â The Columbus…
- 44-3-60 · Tax exemption extended to motor vehicle excise tax in lieu of…