R.I. Gen. Laws § 44-3-8 — Exemption of land planted to forestry

(a) Whenever there shall have been planted one or more acres of land worth not more than
twenty-five dollars ($25.00) per acre, in this state, to trees of any of the following
kinds: chestnut, hickory, oak, maple, larch, pine, ash, catalpa, locust, basswood,
beech, hemlock, spruce, tulip tree, cedar, sycamore, and walnut, in numbers not less
than five hundred (500) to the acre, the owner of the plantation of trees may file
with the tax assessors, in any city or town in which the plantation may be located,
an affidavit showing that the owner has complied with the requirements of this chapter.
Upon that proof, the plantation, including the trees and land on which they are growing
in good condition, shall be exempted from all taxation whatsoever for a period of
fifteen (15) years, the period of exemption to be counted from the time the land shall
have been planted as stated in this subsection, or from the time it may have been
necessary to replant the land, by reason of destruction by fire, if the land shall
be replanted within one year after the destruction; provided, that the land is planted
or replanted, as the case may be, and managed under a forest working plan approved
by the head of the division of forest environment during the period of exemption from
taxation.
(b) The provisions of this chapter shall not be construed so as to exempt from taxation
more than three hundred (300) acres owned by any one person, corporation, limited
partnership, or association.