2014 -- S 2148 SUBSTITUTE B

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LC003819/SUB B

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2014

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A N   A C T

RELATING TO TAXATION - MOTOR VEHICLE AND TRAILER EXCISE TAX

ELIMINATION ACT OF 1998

     Introduced By: Senators Pichardo, Jabour, Metts, Ciccone, and Goodwin

     Date Introduced: January 29, 2014

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-34-8 of the General Laws in Chapter 44-34 entitled "Excise on

Motor Vehicles and Trailers" is hereby amended to read as follows:

     44-34-8. Appeal procedure. -- (a)(1) Any taxpayer aggrieved by a valuation may appeal

that valuation to the tax assessor within thirty (30) forty-five (45) days of notice of valuation.

When the valuation of the vehicle has been made by the assessor, the assessor shall render a

decision within ten (10) days of the filing of the appeal. When the valuation of the vehicle has

been made by the Rhode Island vehicle valuation commission, the assessor shall forward the

appeal on the form provided by the commission to the Rhode Island vehicle valuation

commission within ten (10) days. The commission shall transmit its decision to the tax assessor

within twenty (20) days of the receipt of the appeal.

      (2) The tax assessor shall notify the aggrieved taxpayer, by in writing, of the commission

decision within ten (10) days of the receipt of the commission decision.

      (b) Within thirty (30) days of the notification of the decision of the tax assessor or the

commission, an aggrieved taxpayer may appeal the decision to the district court for the judicial

division within which the city or town is located.

      (c) A party aggrieved by a final order of the district court may seek review of this order

in the state supreme court by writ of certiorari. The petition for a writ of certiorari shall state the

errors claimed. Upon the filing of the petition with the clerk of the supreme court, the supreme

court may, if it sees fit, issue its writ of certiorari to the district court to certify to the supreme

court the record of the proceeding under review, or so much of this as was submitted to the

district court by the parties, together with any additional record of the proceedings in the district

court.

     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - MOTOR VEHICLE AND TRAILER EXCISE TAX

ELIMINATION ACT OF 1998

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     This act would amend the provisions of the general laws relating to the state car tax in

order to extend the appeal period of motor vehicle valuations to the tax assessor from thirty (30)

to forty-five (45) days.

     This act would take effect upon passage.

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