Rhode Island § 44-3-8 § 44-3-8. Exemption of land planted to forestry.

Rhode Island Statutes

§ 44-3-8 — § 44-3-8. Exemption of land planted to forestry.

Rhode Island § 44-3-8

Title 44Taxation

Ch. 44-3Property Subject to Taxation

This text of Rhode Island § 44-3-8 (§ 44-3-8. Exemption of land planted to forestry.) 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 § 44-3-8 (2026).

Text

§ 44-3-8. Exemption of land planted to forestry.
(a) Whenever there shall have been planted one or more acres of land worth not more than
            twenty-five dollars ($25.00) per acre, in this state, to trees of any of the following
            kinds: chestnut, hickory, oak, maple, larch, pine, ash, catalpa, locust, basswood,
            beech, hemlock, spruce, tulip tree, cedar, sycamore, and walnut, in numbers not less
            than five hundred (500) to the acre, the owner of the plantation of trees may file
            with the tax assessors, in any city or town in which the plantation may be located,
            an affidavit showing that the owner has complied with the requirements of this chapter.
  

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§ 44-3-8. Exemption of land planted to forestry.

(a) Whenever there shall have been planted one or more acres of land worth not more than twenty-five dollars ($25.00) per acre, in this state, to trees of any of the following kinds: chestnut, hickory, oak, maple, larch, pine, ash, catalpa, locust, basswood, beech, hemlock, spruce, tulip tree, cedar, sycamore, and walnut, in numbers not less than five hundred (500) to the acre, the owner of the plantation of trees may file with the tax assessors, in any city or town in which the plantation may be located, an affidavit showing that the owner has complied with the requirements of this chapter. Upon that proof, the plantation, including the trees and land on which they are growing in good condition, shall be exempted from all taxation whatsoever for a period of fifteen (15) years, the period of exemption to be counted from the time the land shall have been planted as stated in this subsection, or from the time it may have been necessary to replant the land, by reason of destruction by fire, if the land shall be replanted within one year after the destruction; provided, that the land is planted or replanted, as the case may be, and managed under a forest working plan approved by the head of the division of forest environment during the period of exemption from taxation.

(b) The provisions of this chapter shall not be construed so as to exempt from taxation more than three hundred (300) acres owned by any one person, corporation, limited partnership, or association.

Legislative History

G.L. 1896, ch. 44, § 3; P.L. 1908, ch. 1581, § 1; G.L. 1909, ch. 56, § 3; G.L. 1923, ch. 58, § 3; G.L. 1938, ch. 29, § 3; impl. am. P.L. 1952, ch. 2973, § 4; G.L. 1956, § 44-3-8.