TITLE 44

Taxation

CHAPTER 44-27

Taxation of Farm, Forest, and Open Space Land

SECTION 44-27-11



   § 44-27-11  Powers of the board of

assessment review or city or town council. –

The board of assessment review, or city or town council, has the power to:



   (1) Retain by contract or employ counsel, appraisers, private

consultants, and other personnel for other service if funds are available.



   (2) Conduct hearings, examinations, and investigations as may

be necessary and appropriate for the conduct of its operations.



   (3) Obtain access to public records and apply for the process

of subpoena, if necessary, to produce books, papers, records, and other data.



   (4) Require the tax assessor of a city or town to classify

land as farmland, forest land, or open space land if in the board's judgment

the land should be so classified.



   (5) Change the use value assessment placed on land classified

as farmland, forest land, or open space land if in the board's judgment land so

classified has been incorrectly or inequitably assessed.



   (6) Change the fair market value placed on land subject to

the land use change tax in § 44-5-39 if, in the judgment of the board, the

land has been appraised in excess of its fair market value at the time of the

change of use or withdrawal of classification.



   (7) Otherwise do all things necessary for the performance of

its duties.



History of Section.

(P.L. 1980, ch. 252, § 2.)