Condemnation not to result in land use change tax

R.I. Gen. Laws § 44-5-41., under Chapter 44-5 Levy and Assessment of Local Taxes.

R.I. Gen. Laws § 44-5-41.

The taking of land which is being valued, assessed, and taxed as farm, forest, or open space land pursuant to the provisions in § 44-5-12 by right of eminent domain does not subject the land so taken to the land use change tax imposed by § 44-5-39.