§ 44-3-32.1 - Portsmouth – Tax exemption for farmland, forest land or open space. - Rhode Island Statutes

SECTION 44-3-32.1

   § 44-3-32.1  Portsmouth – Taxexemption for farmland, forest land or open space. – (a) The town council of the town of Portsmouth may, by ordinance, exempt fromtaxation any real property situated in the town classified and utilized asfarmland, forest land or open space land pursuant to the provisions of chapter27 of this title, or pursuant to a classification established by ordinance. Theamount of the exemption, and the rules and regulations regarding eligibilityfor the exemption and classification as farmland, forest land or open spaceland, shall be provided for by ordinance, and the town council of the town ofPortsmouth may, from time to time, by amendment to the ordinance, make thosechanges in the amount of exemption granted, and the rules and regulationsregarding eligibility for the exemption and classification as farmland, forestland or open space land, as it deems necessary to promote the purpose of thissection.

   (b) The town council of the town of Portsmouth is authorizedin the ordinance to provide that any person who obtains an exemption pursuantto the ordinance to which the person is not entitled, by the filing or makingof any false statement, or the proffering of any document or other writingknown by the person to have been altered, forged, or to contain any false oruntrue information, is liable to the town of Portsmouth for an amount equal todouble the amount of reductions in taxes resulting from the exemption, whichamount is recoverable by the town in a civil action.