CHAPTER 44-27
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.
§ 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§ 44-27-10 Reclassification of land withdrawn from classification – Effect on obligations and the land use change tax.
§ 44-27-11 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.