§ 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.
History of Section. (P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.)
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