§ 44-5-39.1 - Recording required.
SECTION 44-5-39.1
§ 44-5-39.1 Recording required. – No tax provided for in § 44-5-39 constitutes a valid lien upon any parcelof real estate classified as farm, forest, or open space unless notice of theclassification of the real estate has been filed by the tax assessor with therecorder of deeds of the city or town in which the real estate is located.There is no recording fee collected for the recording of the notice.