TITLE 44

Taxation

CHAPTER 44-3

Property Subject to Taxation

SECTION 44-3-32.1



   § 44-3-32.1  Portsmouth – Tax

exemption for farmland, forest land, open space or historic preservation site.

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(a) The town council of the town of Portsmouth may, by ordinance, exempt from

taxation any real property situated in the town classified and utilized as

farmland, forest land, open space land, or historic preservation site pursuant

to the provisions of chapter 27 of this title, chapter 36 of title 45, a

classification established by ordinance. The amount of the exemption, and the

rules and regulations regarding eligibility for the exemption and

classification as farmland, forest land, open space land, or historic

preservation site, shall be provided for by ordinance, and the town council of

the town of Portsmouth may, from time to time, by amendment to the ordinance,

make those changes in the amount of exemption granted, and the rules and

regulations regarding eligibility for the exemption and classification as

farmland, forest land, open space land, or historic preservation site, as it

deems necessary to promote the purpose of this section.



   (b) The town council of the town of Portsmouth is authorized

in the ordinance to provide that any person who obtains an exemption pursuant

to the ordinance to which the person is not entitled, by the filing or making

of any false statement, or the proffering of any document or other writing

known by the person to have been altered, forged, or to contain any false or

untrue information, is liable to the town of Portsmouth for an amount equal to

double the amount of reductions in taxes resulting from the exemption, which

amount is recoverable by the town in a civil action.



History of Section.

(P.L. 1990, ch. 141, § 1; P.L. 1990, ch. 267, § 1; P.L. 2013, ch. 64,

§ 1; P.L. 2013, ch. 65, § 1.)