There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-5 - Levy and Assessment of Local Taxes
§ 44-5-41 - Condemnation not to result in land use change tax.
SECTION 44-5-41
§ 44-5-41 Condemnation not to result in land use change tax. – 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.
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