§ 44-3-42 - Cumberland – Fixed tax assessment for farmland.
SECTION 44-3-42
§ 44-3-42 Cumberland – Fixed taxassessment for farmland. – (a) The town council of the town of Cumberland may, by ordinance, provide for afixed tax assessment for any real property situated in the town which has beenclassified and utilized as farmland, pursuant to the provisions of chapter 27of this title, or pursuant to a classification established by ordinance. Theamount of the assessment, and the rules and regulations regarding eligibilityfor the assessment and classification as farmland, shall be provided for byordinance, and the town council of the town of Cumberland may, from time totime, by amendment to the ordinance, make changes in the amount of theassessment, and the rules and regulations regarding eligibility for theassessment and classification as farmland, as it deems necessary to promote thepurpose of this section.
(b) The town council of the town of Cumberland is authorizedin the ordinance to provide that any person who obtains an assessment pursuantto the ordinance to which the person is not entitled, by the filing or makingof any false statement, or the proffering of any document or other writingknown by the person to have been altered, forged, or to contain any false oruntrue information, is liable to the town of Cumberland for an amount equal todouble the amount of reductions in taxes resulting from the assessment, whichamount is recoverable by the town in a civil action.