Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-5-41
Condemnation not to result in land use change tax
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
Source: view the official text
In this chapter (40 sections)
- 44-5-25 · Vessels engaged in foreign commerce â Taxation
- 44-5-25.1 · Houseboats â Taxation â Definitions
- 44-5-26 · Petition in superior court for relief from assessment
- 44-5-27 · Exclusiveness of remedy by petition
- 44-5-28 · Collection proceedings not stayed by petition
- 44-5-29 · Service and return of citation â Procedural rules â…
- 44-5-30 · Judgment on petition
- 44-5-31 · [Repealed.]
- 44-5-31.1 · Burrillville â Judgment
- 44-5-32 · Execution and filing of assessment
- 44-5-33 · Copy of assessment to treasurer
- 44-5-34 · Warrant for collection
- 44-5-35 · Providence â Collection procedure
- 44-5-36 · Pawtucket â Collection procedure
- 44-5-37 · Cranston â Collection procedure
- 44-5-38 · Rate of levy against tangible personal property consisting of…
- 44-5-38.1 · Repealed
- 44-5-39 · Land use change tax
- 44-5-39.1 · Recording required
- 44-5-40 · Procedures for collecting land use change tax
- 44-5-41 · Condemnation not to result in land use change tax
- 44-5-42 · Exemption of certain farm property
- 44-5-42.1 · Repealed
- 44-5-43 · Definitions
- 44-5-44 · Collection and publication of property tax data
- 44-5-45 · Severability of §§ 44-5-43 â 44-5-45
- 44-5-46 · Severability
- 44-5-47 · Repealed
- 44-5-48 · Municipal revaluation â Registration
- 44-5-49 · Municipal revaluation â Rules and regulations â…
- 44-5-50 · Contract for revaluation â Certified copy
- 44-5-51 · Little Compton â Exemption of commercial fishers
- 44-5-52 · Burrillville â Property tax classification authorized
- 44-5-53 · Burrillville â Property tax classification â List of…
- 44-5-54 · Burrillville â Property tax classification â Duties of…
- 44-5-55 · Burrillville â Property tax classification â Procedures…
- 44-5-55.1 · Burrillville â Tax levy assessment stabilization
- 44-5-55.2 · [Repealed.]
- 44-5-56 · North Providence â Property tax classification â…
- 44-5-57 · North Providence â Property tax classification â List of…