Rhode Island § 44-3-32.1 § 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.

Rhode Island Statutes

§ 44-3-32.1 — § 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.

Rhode Island § 44-3-32.1

Title 44Taxation

Ch. 44-3Property Subject to Taxation

This text of Rhode Island § 44-3-32.1 (§ 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-3-32.1 (2026).

Text

§ 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation
               site.
(a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation
            any real property situated in the town classified and utilized as farmland, forest
            land, open space land, or historic preservation site pursuant to the provisions of
            chapter 27 of this title, chapter 36 of title 45, a classification established by ordinance. The amount of the exemption, and the
            rules and regulations regarding eligibility for the exemption and classification as
            farmland, forest land, open space land, or historic preservation site, 

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§ 44-3-32.1. Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.

(a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forest land, open space land, or historic preservation site pursuant to the provisions of chapter 27 of this title, chapter 36 of title 45, a classification established by ordinance. The amount of the exemption, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, shall be provided for by ordinance, and the town council of the town of Portsmouth may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, as it deems necessary to promote the purpose of this section.

(b) The town council of the town of Portsmouth is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable to the town of Portsmouth for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.