§ 44-27-12 - Duties of the board of assessment review or city or town council.
SECTION 44-27-12
§ 44-27-12 Duties of the board ofassessment review or city or town council. – The board of assessment review, or city or town council, shall hear and rendera judgment on all appeals of:
(1) Landowners denied certification as farmland or forestland by the director of the department of environmental management or when thecertification has been cancelled;
(2) Tax assessors aggrieved by the certification of land asfarmland or forest land by the director of the department of environmentalmanagement;
(3) Landowners denied classification as farm, forest, andopen space land by the local assessor;
(4) Landowners aggrieved by the use value assessment set bythe local assessor;
(5) Landowners appealing the fair market value set by thelocal assessor for use in determining the land use change tax payable under theprovisions of §§ 44-5-39 – 44-5-41.