§ 44-27-3. Classification of farmland or dairy farmland.
(a) An owner of land may file a written application with the director of environmental
management, for its designation by the director as farmland or as dairy farmland.
When the application is made and after a filing fee of ten dollars ($10.00) is paid,
the director shall examine the land and, if the director determines that it is farmland
or dairy farmland, the director shall issue a certificate in his or her office, furnish
a copy to the owner of the land, and file one copy in the office of the assessor of
the city or town in which the land is located.
(b) When requested to do so by the assessor or whenever the director deems it necessary,
the director of environmental management shall re-examine land designated by the director
as farmland or as dairy farmland. If the director finds that this land is no longer
farmland or dairy farmland, the director shall send a notice to the landowner that
the landowner has thirty (30) days either to bring the land into compliance or to
request a formal hearing before the director. If after the thirty (30) days or after
the hearing, the director confirms that the land is no longer farmland or dairy farmland,
the director shall issue a certificate canceling his or her designation of the land
as farmland or dairy farmland, and shall furnish one copy to the owner and file one
in the office of the assessor. Loss of designation by action of the director of environmental
management makes the land subject to the land use change tax provided for in § 44-5-39.
(c)(1) An owner of land designated as farmland or dairy farmland by the director of environmental
management may apply for its classification as farmland or dairy farmland on any assessment
list of the city or town where it is located by filing a written application for that
classification with the assessor of the city or town not earlier than thirty (30)
days before nor later than thirty (30) days after the date of assessment, except that
in years of revaluation not later than thirty (30) days after written notice of revaluation
or in its absence after receipt of the tax bill, and if the director has not cancelled
his or her designation of that land as farmland or dairy farmland as of a date at
or prior to the date of the assessment, the assessor shall classify the land as farmland
or dairy farmland and include it as farmland or dairy farmland on the assessment list.
(2) In order to maintain this classification, each year thereafter, the property owner
shall submit to the assessor a certificate on a form prescribed by the assessor confirming
that the land is still used in farming or dairy farming. The assessor shall in the
first notification mail the forms by first class mail not later than the thirtieth
of November and if a second notification is needed, it shall be mailed certified.
Failure to submit the certificate by thirty (30) days after the date of assessment
is construed as voluntary withdrawal of the classification, except that the assessor
may waive this requirement for good cause.
(3) Notwithstanding the preceding subsections, whenever the owner of land designated and
classified as farmland or dairy farmland is a municipal land trust, municipal conservation
commission, or private nonprofit land trust, annual certification is not required,
and the classification continues until the voluntary withdrawal of the classification
by the owner, or the transfer of the land by the owner in fee simple.
(d) Application to the director of environmental management for designation as farmland
or dairy farmland shall be made upon a form prescribed by the director and shall present
a description of the land and any other information that he or she may require to
aid the director in determining whether the land qualifies for that designation. An
application to an assessor for classification of land as farmland or dairy farmland
shall be made upon a form prescribed by the assessor and shall present a description
of the land and the date of issuance by the director of environmental management of
his or her certificate designating it as farmland or dairy farmland.
(e) Failure to file an application for classification of farmland or dairy farmland within
the time limit prescribed in subsection (c) of this section and in the manner and
form prescribed in subsection (d) of this section shall be construed as a waiver of
the right to that classification on the assessment list.
(f) Any landowner aggrieved by: (1) the cancellation of a designation under subsection
(b) of this section or the denial of an application, filed in accordance with the
provisions of subsections (c) and (d) of this section, by the assessor of a city or
town for a classification of land as farmland or dairy farmland; or (2) the use value
assessment placed on land classified as farmland or dairy farmland by the assessor;
has the right to file an appeal within ninety (90) days of receiving notice, in writing,
of the denial or the use value assessment with the board of assessment review of the
city or town. Should the city or town not have a board of assessment review, the city
or town council shall review the appeal. The assessor shall be given the opportunity
to explain either his or her refusal to classify the land or the assessment placed
on the classified land. The board of review, or city or town council, shall also consider
the testimony of the landowner and the city or town's planning board and conservation
commission, if they exist. They shall also seek and consider the advice of the office
of state planning, the department of environmental management, the dean of the college
of resource development, and the conservation district in which the city or town is
located.
(g)(1) The board of assessment review, or city or town council, shall not disturb the designation
of the director issued pursuant to subsection (a) of this section, unless the tax
assessor has shown by a preponderance of the evidence that that designation was erroneous.
(2) The board of assessment review, or city or town council, shall render a decision within
forty-five (45) days of the date of filing the appeal. Decisions of the board of assessment
review, or city or town council, may be appealed to the superior court pursuant to
§ 44-27-6.