The taking of land which is being valued, assessed, and taxed as farm, forest, or open space land pursuant to the provisions in § 44-5-12 by right of eminent domain does not subject the land so taken to the land use change tax imposed by § 44-5-39.

History of Section.
P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.