Title 44
Taxation

Chapter 27
Taxation of Farm, Forest, and Open Space Land

R.I. Gen. Laws § 44-27-11

§ 44-27-11. Powers of the board of assessment review or city or town council.

The board of assessment review, or city or town council, has the power to:

(1) Retain by contract or employ counsel, appraisers, private consultants, and other personnel for other service if funds are available.

(2) Conduct hearings, examinations, and investigations as may be necessary and appropriate for the conduct of its operations.

(3) Obtain access to public records and apply for the process of subpoena, if necessary, to produce books, papers, records, and other data.

(4) Require the tax assessor of a city or town to classify land as farmland, forest land, or open space land if in the board’s judgment the land should be so classified.

(5) Change the use value assessment placed on land classified as farmland, forest land, or open space land if in the board’s judgment land so classified has been incorrectly or inequitably assessed.

(6) Change the fair market value placed on land subject to the land use change tax in § 44-5-39 if, in the judgment of the board, the land has been appraised in excess of its fair market value at the time of the change of use or withdrawal of classification.

(7) Otherwise do all things necessary for the performance of its duties.

History of Section.
P.L. 1980, ch. 252, § 2.