Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-5 - Levy and Assessment of Local Taxes > § 44-5-41 - Condemnation not to result in land use change tax.

§ 44-5-41 - Condemnation not to result in land use change tax.

SECTION 44-5-41

   § 44-5-41  Condemnation not to result inland use change tax. – 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 ofeminent domain does not subject the land so taken to the land use change taximposed by § 44-5-39.