§ 44-27-5 - Classification of open space land.
SECTION 44-27-5
§ 44-27-5 Classification of open spaceland. – (a) An owner of land may apply for its classification as open space land on anyassessment list of a city or town by filing a written application for thatclassification with the assessor of the city or town, not later than thirty(30) days before nor later than thirty (30) days after the date of assessment,except in years of revaluation when the landowner may file not later thanthirty (30) days after receiving written notice of revaluation or in itsabsence after receipt of the tax bill. The assessor shall determine whether theland is open space and, if the assessor determines that the land is open space,the assessor shall classify the land as open space land and include the land asopen space on the assessment list.
(2) In order to maintain this classification, each yearthereafter, the landowner shall submit to the assessor a certificate, on a formprescribed by the assessor, confirming that the land is still open space. Theassessor shall mail these forms by registered or certified mail not later thanthe thirtieth of November. Failure to submit the certificate by thirty (30)days after the date of assessment is construed as voluntary withdrawal of theclassification; except that the assessor may waive this requirement for goodcause.
(3) Notwithstanding the preceding subdivision, whenever theowner of land designated and classified as open space land is a municipal landtrust, municipal conservation commission, or private nonprofit land trust,annual certification is not required, and the classification continues untilthe voluntary withdrawal of the classification by the owner, or the transfer ofthe land by the owner is fee simple.
(b) An application for classification of land as open spaceland shall be made upon a form prescribed by the assessor and shall present adescription of the land, a general description of the use to which it is beingput, and any other information that the assessor may require to aid him or herin determining whether the land qualifies for that classification.
(c) Failure to file an application for classification of landas open space land within the time limit prescribed in subsection (a) of thissection and in the manner and form prescribed in subsection (b) of this sectionis considered a waiver of the right to that classification on the assessmentlist.
(d) Any landowner aggrieved by: (1) the denial of anapplication filed in accordance with the provisions of subsections (a) and (b)of this section by the assessor of a city or town for classification of land asopen space land; or (2) the use value assessment placed on land classified asopen space land by the assessor; has the right to file an appeal within ninety(90) days of receiving notice, in writing, of the denial or the use valueassessment with the board of assessment of review of the city or town. Shouldthe city or town not have a board of assessment review, the city or towncouncil shall review the appeal. The assessor shall be given the opportunity toexplain either his or her refusal to classify the land or the assessment placedon the classified land. The board of review or city or town council shall alsoconsider the testimony of the landowner and the city or town's planning boardand conservation commission, if they exist. They shall also seek and considerthe advice of the office of state planning, the department of environmentalmanagement, the dean of the college of resource development and theconservation district in which the city or town is located.
(e) The board of assessment review, or city or town council,shall not disturb the designation of the director issued pursuant to subsection(a) of this section, unless the tax assessor has shown by a preponderance ofthe evidence that that designation was erroneous.
(2) The board of assessment review or city or town councilshall render a decision within forty-five (45) days of the date of filing theappeal. Decisions of the board of assessment review, or city or town council,may be appealed to the superior court pursuant to the provisions of §44-27-6.