Chapter 27
Taxation of Farm, Forest, and Open Space Land
Index of Sections
§ 44-27-1. Legislative declaration.
§ 44-27-2. Definitions.
§ 44-27-3. Classification of farmland or dairy farmland.
§ 44-27-4. Classification of forest land.
§ 44-27-5. Classification of open space land.
§ 44-27-6. Appeals to superior court.
§ 44-27-7. Rules and regulations.
§ 44-27-8. Availability of current values — Duties of the department of revenue.
§ 44-27-9. Change of ownership — Procedure for continuance of classification — Effect on land
use change tax.
§ 44-27-10. Reclassification of land withdrawn from classification — Effect on obligations and
the land use change tax.
§ 44-27-10.1. Land withdrawn from classification for commercial renewable-energy production — Effect
on obligation and the land use change tax.
§ 44-27-11. Powers of the board of assessment review or city or town council.
§ 44-27-12. Duties of the board of assessment review or city or town council.
§ 44-27-13. Severability.