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:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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division within which the city or town is located.

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

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

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

 

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

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

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

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court.

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     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

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

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to forty-five (45) days.

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     This act would take effect upon passage.

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LC003819/SUB B

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