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5 | 5 | | 2023 -- H 5304 |
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6 | 6 | | ======== |
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7 | 7 | | LC000906 |
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8 | 8 | | ======== |
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9 | 9 | | S TATE OF RHODE IS LAND |
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10 | 10 | | IN GENERAL ASSEMBLY |
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11 | 11 | | JANUARY SESSION, A.D. 2023 |
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12 | 12 | | ____________ |
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13 | 13 | | |
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14 | 14 | | A N A C T |
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15 | 15 | | RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND |
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16 | 16 | | Introduced By: Representatives Casimiro, Craven, Cotter, Chippendale, Spears, and |
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17 | 17 | | Noret |
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18 | 18 | | Date Introduced: February 01, 2023 |
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19 | 19 | | Referred To: House State Government & Elections |
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20 | 20 | | (By request) |
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21 | 21 | | |
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22 | 22 | | It is enacted by the General Assembly as follows: |
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23 | 23 | | SECTION 1. Section 44-27-2 of the General Laws in Chapter 44-27 entitled "Taxation of 1 |
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24 | 24 | | Farm, Forest, and Open Space Land" is hereby amended to read as follows: 2 |
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25 | 25 | | 44-27-2. Definitions. 3 |
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26 | 26 | | When used in this chapter: 4 |
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27 | 27 | | (1) “Farmland” means: 5 |
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28 | 28 | | (i) Any tract or tracts of land, including woodland and wasteland constituting a farm unit; 6 |
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29 | 29 | | (ii) Land which is actively devoted to agricultural or horticultural use including, but not 7 |
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30 | 30 | | limited to: forages and sod crops; grains and feed crops; fruits and vegetables; poultry, dairy, and 8 |
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31 | 31 | | other livestock and their products; nursery, floral, and greenhouse products; other food or fiber 9 |
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32 | 32 | | products useful to people; 10 |
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33 | 33 | | (iii) When meeting the requirements and qualifications for payments pursuant to a soil 11 |
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34 | 34 | | conservation program under an agreement with the federal government, the director of 12 |
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35 | 35 | | environmental management is authorized to promulgate and adopt rules and regulations defining 13 |
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36 | 36 | | particular categories and minimum acreages of land eligible for designation as farmland under this 14 |
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37 | 37 | | chapter; provided, however, that the director shall set the minimum acreage at three and one-half 15 |
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38 | 38 | | (3½) acres. 16 |
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39 | 39 | | (2) “Forest land” means any tract or contiguous tracts of land, ten (10) acres or larger 17 |
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40 | 40 | | bearing a dense growth of trees, including any underbrush, and having either the quality of self 18 |
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41 | 41 | | perpetuation, or being dependent upon its development by the planting and replanting of trees in 19 |
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42 | 42 | | |
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43 | 43 | | |
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44 | 44 | | LC000906 - Page 2 of 3 |
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45 | 45 | | stands of closely growing timber, actively managed under a forest management plan approved by 1 |
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46 | 46 | | the director of environmental management. 2 |
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47 | 47 | | (3) “Open space land” means any tract or contiguous tracts of undeveloped land, where the 3 |
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48 | 48 | | undeveloped land serves to enhance agricultural values, or land in its natural state that conserves 4 |
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49 | 49 | | forests, enhances wildlife habitat or protects ecosystem health, and that is: 5 |
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50 | 50 | | (i) Ten (10) total acres or larger, exclusive of house site, where “house site” means the 6 |
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51 | 51 | | zoned lot size or one acre, whichever is smaller, and land surrounding dwellings or devoted to 7 |
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52 | 52 | | developed facilities, such as tennis courts, pool, etc., related to the use of the residence; or 8 |
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53 | 53 | | (ii) Tracts of land of any size that are designated as open space land in the comprehensive 9 |
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54 | 54 | | community plan; or 10 |
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55 | 55 | | (iii) Tracts of land of any size that have conservation restrictions or easements in full force 11 |
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56 | 56 | | and applied for as open space, which shall be taxed on an equitable basis. 12 |
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57 | 57 | | SECTION 2. This act shall take effect upon passage. 13 |
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58 | 58 | | ======== |
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59 | 59 | | LC000906 |
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61 | 61 | | |
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62 | 62 | | |
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63 | 63 | | LC000906 - Page 3 of 3 |
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64 | 64 | | EXPLANATION |
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65 | 65 | | BY THE LEGISLATIVE COUNCIL |
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66 | 66 | | OF |
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67 | 67 | | A N A C T |
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68 | 68 | | RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND |
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69 | 69 | | *** |
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70 | 70 | | This act would prohibit the director of environmental management from setting the 1 |
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71 | 71 | | minimum acreage requirement for taxation of farms higher than three and one-half (3½) acres. 2 |
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72 | 72 | | This act would take effect upon passage. 3 |
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73 | 73 | | ======== |
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74 | 74 | | LC000906 |
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75 | 75 | | ======== |
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