2014 -- S 2491

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LC004588

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2014

____________

A N   A C T

RELATING TO PROPERTY -- TAX APPEALS

     Introduced By: Senator Walter S.Felag

     Date Introduced: February 27, 2014

     Referred To: Senate Finance

     (Revenue)

It is enacted by the General Assembly as follows:

     SECTION 1. Sections 44-5-1, 44-5-12, 44-5-15, 44-5-16, 44-5-17, 44-5-26 and 44-5-30

of the General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" are hereby

amended to read as follows:

     44-5-1. Powers of city or town electors to levy -- Date of assessment of valuations. --

The electors of any city or town qualified to vote on any proposition to impose a tax or for the

expenditure of money, when legally assembled, may levy a tax for the purposes authorized by

law, on the ratable property of the city or town, either in a sum certain, or in a sum not less than a

certain sum and not more than a certain sum. The tax is apportioned upon the assessed valuations

as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M.

midnight, the date being known as the date of assessment of city or town valuations.

     44-5-12. Assessment at full and fair cash value. -- (a) All real property subject to

taxation shall be assessed at its full and fair cash value as of the last preceding revaluation,

statistical, revaluation, or update thereto, or at a uniform percentage of its value thereof, not to

exceed one hundred percent (100%), with such value to be determined by the assessors in each

town or city. ; provided, that: There shall be no adjustment to an assessment because of an

increase or decrease in such value as a result of market forces in years when there is no

revaluation, statistical revaluation or update thereto. It is further provided that:

      (1) Any residential property encumbered by a covenant recorded in the land records in

favor of a governmental unit or Rhode Island housing and mortgage finance corporation

restricting either or both the rents that may be charged or the incomes of the occupants shall be

assessed and taxed in accordance with section 44-5-13.11;

      (2) In assessing real estate which is classified as farm land, forest, or open space land in

accordance with chapter 27 of this title the assessors shall consider no factors in determining the

full and fair cash value of the real estate other than those which relate to that use without regard

to neighborhood land use of a more intensive nature;

      (3) Warwick. - The city council of the city of Warwick is authorized to provide, by

ordinance, that the owner of any dwelling of one to three (3) family units in the city of Warwick

who makes any improvements or additions on his or her principal place of residence in the

amount up to fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the

city of Warwick, is exempt from reassessment of property taxes on the improvement or addition

until the next general citywide reevaluation of property values by the tax assessor. For the

purposes of this section, "residence" is defined as voting address. This exemption does not apply

to any commercial structure. The property owner shall supply all necessary plans to the building

official for the improvements or addition and shall pay all requisite building and other permitting

fees as now are required by law; and

      (4) Central Falls. - The city council of the city of Central Falls is authorized to provide,

by ordinance, that the owner of any dwelling of one to eight (8) units who makes any

improvements or additions to his or her residential or rental property in an amount not to exceed

twenty-five thousand dollars ($25,000) as determined by the tax assessor of the city of Central

Falls is exempt from reassessment of property taxes on the improvement or addition until the next

general citywide reevaluation of property values by the tax assessor. The property owner shall

supply all necessary plans to the building official for the improvements or additions and shall pay

all requisite building and other permitting fees as are now required by law.

      (5) Tangible property shall be assessed according to the asset classification table as

defined in section 44-5-12.1.

      (b) Municipalities shall make available to every land owner whose property is taxed

under the provisions of this section a document which may be signed before a notary public

containing language to the effect that they are aware of the additional taxes imposed by the

provisions of section 44-5-39 in the event that they use land classified as farm, forest, or open

space land for another purpose.

      (c) Pursuant to the provisions of section 44-3-29.1, all wholesale and retail inventory

subject to taxation is assessed at its full and fair cash value, or at a uniform percentage of its

value, not to exceed one hundred percent (100%), for fiscal year 1999, by the assessors in each

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town and city. Once the fiscal year 1999 value of the inventory has been assessed, this value shall

not increase. The phase-out rate schedule established in section 44-3-29.1(d) applies to this fixed

value in each year of the phase-out.

     44-5-15. Notice of assessors' meetings -- Notice by taxpayer of intent to bring in

account Statement of income and expenses required for certain income producing real

property – Notice of assessors' meetings – Notice by taxpayer of intent to bring in account

for tangible personal property. – (a) On or before January 31 of every year when there is a

revaluation, statistical revaluation or update using assessed values as of the immediately

preceding December 31:

     (1) Every owner of income producing residential real estate of six (6) units or more; and

     (2) Every owner of commercial, industrial or mixed use real estate shall submit to the tax

assessor in the city or town where said real estate is located, a statement of rental income and

related expenses, if any, for said real estate. Said statement of income and expenses shall cover

the most recent twelve (12) month period preceding said December 31 date; provided, however, if

such a statement of income and expenses is not yet available for said most recent twelve (12)

month period, the statement of income and expenses covering the next most recent twelve (12)

month period preceding said December 31 date shall be provided on or before January 31. On or

before the immediately preceding December 1, the tax assessor in each city or town or at the tax

assessor's direction, the company performing a revaluation, statistical revaluation or update, shall

provide notice to taxpayers of the requirement to submit said statement of income and expenses

on or before January 31. Said statements of income and expenses shall not be deemed public

records under chapter 38-2 "Access to Public Records."

     (b) Before assessing any valuations of tangible personal property, the assessors of all the

cities and towns shall cause printed notices of the time and place of their respective meetings of

the requirement to file said account to be posted in four (4) public places in their respective city

or town, for three (3) weeks next preceding the time of their meeting in the month of December

immediately preceding the tax year, and shall advertise in a newspaper with a statewide

circulation jointly, at least once a week for the same space of time. The cost of said advertisement

shall be shared equally among all of the cities and towns. The notices require every person and

body corporate liable to taxation shall be required to bring in to the assessors at the time they may

prescribe a true and exact account of all the ratable estate tangible personal property owned or

possessed by that person or body, describing and specifying the value of every parcel of the real

estate as of December 31 in the year of the last update or revaluation and personal estate tangible

personal property as of December 31 of immediately preceding the tax year, together with the

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additional information that may be prescribed by the assessors relative to the ratable estate

tangible personal property as may be contained in any corporation or inheritance tax return filed

with the state by the person within the year preceding the date of assessment next prior to the

bringing in of the account. Said accounts must be filed with the assessor's office in the city or

town where the property is located between January 2 and January 31 of each year, during regular

business hours (excluding weekends and holidays). If any person or body corporate liable to

taxation files with the assessors, on or before January 31 next following the date of assessment, a

written notice of that person's or that body's intention to bring in an account, the person or body

corporate may bring in to the assessors the account at any time between March 1 and before

March 15 next following the date of assessment. The notice of intention to bring in an account is

deemed to have been filed with the assessors if the notice is sent to them by registered or certified

mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last day on which the

notice may be filed. The account is deemed to be brought in to the assessors if the account is sent

to them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight

of the last day on which accounts may be brought in pursuant to the provisions of this section. In

case any person or body corporate fails to file any intention, that person or that body is deemed to

have waived that person's or that body's right to file the account. All matters contained within the

account filing are available for review only by assessment related personnel.

     44-5-16. Oath to account brought in -- Remedies after failure to bring in account --

Effect on proration. -- (a) Every person bringing in any account shall make oath before some

notary public or other person authorized to administer oaths in the place where the oath is

administered that the account by that person exhibited contains, to the best of his or her

knowledge and belief, a true and full account and valuation of all the ratable estate tangible

personal property owned or possessed by him or her; and whoever neglects or refuses to bring in

the account, if overtaxed, shall have no remedy therefor, except as provided in sections 44-4-14,

44-4-15, 44-5-26 -- 44-5-31, and 44-9-19 -- 44-9-24. In case a taxpayer is, because of illness or

absence from the state, unable to make the required oath to his or her account within the time

prescribed by law, the taxpayer may, in writing, appoint an agent to make oath to his or her

account within the time prescribed by the assessors, and the agent shall at the time of making the

oath append his or her written appointment to the account, and for all purposes in connection with

the account the taxpayer is deemed to have personally made the oath.

      (b) No taxpayer shall be denied a right of review by means of the procedure described in

this chapter: (1) of any assessment on his or her real tangible personal property by reason of any

claimed inadequacies, inaccuracies, or omissions in his or her listing of tangible personal

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property; (2) nor in the case of his or her personal property by reason of any claimed

inadequacies, inaccuracies, or omissions in his or her listing of real property; (3) nor in the case

of real or personal property by reason of any claimed inadequacies, inaccuracies, or omissions,

which are not substantial, in his or her listing of real or personal property, respectively.

      (c) Notwithstanding section 44-4-24, tangible personal property introduced into or

removed from any town or city during a calendar year shall be assessed as though the property

was situated in the city or town for the entire calendar year unless the taxpayer has filed an

account as provided in this section specifying the date on which the property was introduced or

removed.

      (d) Each city or town having a year of taxable ownership that measures length of

ownership over the calendar year beginning immediately after the date of assessment shall adjust

its year of taxable ownership so that it has a year of taxable ownership that measures length of

ownership over the calendar year ending on the date of assessment.

     44-5-17. Assessment of property covered by account. -- If any person brings in an

account as provided in section 44-5-15 § 44-5-15(b), the assessors shall nevertheless assess the

person's ratable estate tangible personal property at what they deem its full and fair cash value, or

a uniform percentage of its value as defined in section 44-5-12.

     44-5-26. Petition in superior court for relief from assessment. -- (a) Any person

aggrieved on any ground whatsoever by any assessment of taxes against him or her in any city or

town, or any tenant or group of tenants, of real estate paying rent therefrom, and under obligation

to pay more than one-half of the taxes thereon, may within ninety (90) days from the date the first

tax payment is due on or before November 15 of each year the first quarterly tax payment is due,

file an appeal in the local office of tax assessment; provided, if the person to whom a tax on real

estate is assessed chooses to file an appeal, the appeal filed by a tenant or group of tenants will be

void. For the purposes of this section, the tenant(s) has the burden of proving financial

responsibility to pay more than one-half (1/2) of the taxes. The assessor has forty-five (45) days

until December 31 of that year to review the appeal appeals, render a decision decisions and

notify the taxpayer taxpayers of the decision decisions. The taxpayer, if still aggrieved after the

decision by the tax assessor, may appeal the decision of the tax assessor to the local tax board of

review, or in the event that the assessor does not render a decision by December 31, the taxpayer

may appeal to the local tax board of review. at the expiration of the forty-five (45) day period.

Appeals Provided, however, appeals to the local tax board of review are to be filed not more than

thirty (30) days after the assessor renders a decision and notifies the taxpayer thereof, or if the

assessor does not render a decision by December 31 within forty-five (45) days of the filing of the

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appeal, not more later than ninety (90) days after the expiration of the forty-five (45) day period

January 31 of the next year. The local tax board of review shall, within ninety (90) days of the

filing of the appeal, hear the appeal and thereafter render a decision within thirty (30) days of the

date that of the close of the hearing was held. Provided, that a city or town may request and

receive an extension from the director of the Rhode Island department of revenue.

      (b) Appeals to the local office of tax assessment are to be on an application form which

has been approved by the department of revenue. In the event of an appeal to the local tax board

of review, the taxpayer or the local office of tax assessment, upon at the request by the taxpayer,

shall forward the application form to the local tax board of review. within the time period set

forth in this section; provided, however, said application must include the applicants' opinion of

value, fair market value, class and assessed value of said property as of December 31 of the year

of the last update or revaluation for real estate and as of December 31 of the tax year for tangible

personal property. Said form shall provide that the applicant may file a single appeal for multiple

parcels of real estate if such parcels are contiguous and used as an aggregate site. Said form shall

also notify applicants that global extensions granted pursuant to § 44-5-26(d) will be posted on

the department of revenue, division of municipal finance website. The application shall be in the

following form:

     STATE OF RHODE ISLAND

     FISCAL YEAR ________

     Name of City or Town

     APPLICATION FOR APPEAL OF PROPERTY TAX

     For appeals to the tax assessor, this form must be filed with the local office of tax

assessment within ninety (90) days from the date the first tax payment is due. For appeals to the

local tax board of review, this form must be filed with the local tax board of review not more than

thirty (30) days after the assessor renders a decision, or if the assessor does not render a decision

within forty-five (45) days of the filing of the appeal, not more than ninety (90) days after the

expiration of the forty-five (45) day period.

     1. TAXPAYER INFORMATION:

     A. Name(s) of Assessed Owner

     B. Name(s) and Status of Applicant (if other than Assessed Owner):

     ________ Subsequent Owner (Acquired Title After December 31 on _____________

20________ ) ________ Administrator/Executor ________ Lessee ________ Mortgagee

________ Other Specify ________

     C. Mailing Address and Telephone No.:______________ ( ) Address Tel. No. Para.

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     D. Previous Assessed Value

     E. New Assessed Value

     2. PROPERTY IDENTIFICATION:

     Complete using information as it appears on tax bill.

     A. Tax Bill Account No.:

     Assessed Valuation Annual Tax

     B. Location:

     Description:

     No. Street Zip Real Estate Parcel Identification:

     Map ____ Block ____ Parcel ____ Type Tangible Personal

     C. Date Property Acquired: Purchase Price: Total cost of any improvements What is the

amount of fire insurance on building:

     3. REASON(S) REDUCTION SOUGHT:

     Check reason(s) reduction is warranted and briefly explain why it applies. Continue

explanation on attachment if necessary. Overvaluation. Incorrect Usage Classification.

Disproportionate Assessment.

     Other Specify: Applicant's Opinion of Value $ Fair Market Value Class Assessed Value

(as of December 31 in the year of the last update or revaluation for real estate and as of December

31 of the tax year for personal estate;)

     Explanation Have you filed a true and exact account this year with the City Assessor as

required by law? Comparable Properties that support your claim: Address Sale Price Sales Date

Property Type Assessed value

     4. SIGNATURES; SIGNATURE OF APPLICANT

     DATE SIGNATURE OF AUTHORIZED AGENT

     DATE

     Name of Preparer Address Tel. No.

      TAXPAYER INFORMATION ABOUT APPEAL PROCEDURE

     REASONS FOR AN APPEAL.

     It is the intent of the general assembly to ensure that all taxpayers in Rhode Island are

treated equitably. Ensuring that taxpayers are treated fairly begins where cities and towns meet

defined standards related to performing property values. All properties should be assessed in a

uniform manner, and properties of equal value should be assessed the same.

     TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER

BILLING PROBLEM OR ERROR THAT CAUSED YOUR TAX BILL TO BE HIGHER

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THAN IT SHOULD BE, YOU MUST APPEAL WITHIN NINETY (90) DAYS FROM THE

DATE THE FIRST TAX PAYMENT IS DUE.

     You may appeal your assessment if your property is: (1) OVERVALUED (assessed value

is more than the fair market value as of December 31 in the year of the last update or revaluation

for real estate and as of December 31 of the tax year for personal estate for any reason, including

clerical and data processing errors; (2) disproportionately assessed in comparison with other

properties; (3) classified incorrectly as residential, commercial, industrial or open space, farm or

forest; (4) illegal tax partially or fully exempt; (5) modified from its condition from the time of

the last update or revaluation. WHO MAY FILE AN APPLICATION: You may file an

application if you are (1) the assessed or subsequent (acquiring title after December 31) owner of

the property; (2) the owner's administrator or executor; (3) a tenant or group of tenants of real

estate paying rent therefrom, and under obligations to pay more than one-half (1/2) of the taxes

thereon; (4) a person owning or having an interest in or possession of the property; or (5) a

mortgagee if the assessed owner has not applied. In some cases, you must pay all or a portion of

the tax before you can file. WHEN AND WHERE APPLICATION MUST BE FILED. Your

application must be filed with the local office of tax assessment within NINETY (90) days from

the date the first tax payment is due. THESE DEADLINES CANNOT BE EXTENDED OR

WAIVED BY THE ASSESSOR FOR ANY REASON. IF YOUR APPLICATION IS NOT

FILED ON TIME, YOU LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSOR

CANNOT BY LAW GRANT YOU ONE. AN APPLICATION IS FILED WHEN RECEIVED

BY THE ASSESSOR'S OFFICE. PAYMENT OF TAX. Filing an application does not stay the

collection of your taxes. In some cases, you must pay the tax when due to appeal the assessors

disposition of your application. Failure to pay the tax assessed when due may also subject you to

interest charges and collection action. To avoid any loss of rights or additional charges, you

should pay the tax as assessed. If an abatement is granted and you have already paid the entire

year's tax as abated, you will receive a refund of any overpayment.

     FILING AN ACCOUNT.

     Rhode Island General Laws Section 44-5-15 requires the annual filing of a true and exact

account of all ratable estate owned or possessed by every person and corporate body. The time to

file is between December 31, and January 31, of intention to submit declaration by March 15.

Failure to file a true and full account, within the prescribed time, eliminates the right to appeal to

the superior court, subject to the exceptions provided in Rhode Island General Laws Section

44¬5-26(b). No amended returns will be accepted after March 15th. Such notice of your intention

must be sent by certified mail, postage prepaid, postmark no later than 12 o'clock midnight of the

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last day, January 31. No extensions beyond March 15th can be granted. The form for filing such

     account may be obtained from the city or town assessor.

     ASSESSOR'S DISPOSITION.

     Upon applying for a reduction in assessment, you may be asked to provide the assessor

with further written information about the property and to permit them to inspect it. Failure to

provide the information or permit an inspection within thirty (30) days of the request may result

in the loss of your appeal rights.

     APPEAL.

     The assessor shall have forty-five (45) days to review the appeal, render a decision and

notify the taxpayer of the decision. The taxpayer, if still aggrieved, may appeal the decision of the

tax assessor to the local tax board of review, or in the event that the assessor does not render a

decision, the taxpayer may appeal to the local tax board of review at the expiration of the forty-

five (45) day period. Appeals to the local tax board of review shall be filed not more than thirty

     (30) days after the assessor renders a decision and notifies the taxpayer, or if the assessor

does not render a decision within forty-five (45) days of the filing of the appeal, not more than

ninety (90) days after the expiration of the forty-five (45) day period.

      DISPOSITION OF APPLICATION (ASSESSOR'S USE ONLY)

     GRANTED Assessed Value

     Date Sent____________ Abated Value

     Date Returned__________

     DENIED Adjusted Value

     Assessed Tax

     On-Site Inspection

     DEEMED DENIED Abated Tax

     Date Adjusted Tax

     By__________________ Date Voted/Deemed Denied Tax Board of Review Date

Change Certificate No.

     Any person still aggrieved on any ground whatsoever by an assessment of taxes against

him or her in any city or town may, within thirty (30) days of the tax board of review decision

notice, file a petition in the superior court for the county in which the city or town lies for relief

from the assessment, to which petition the assessors of taxes of the city or town in office at the

time the petition is filed shall be made parties respondent, and the clerk shall thereupon issue a

citation substantially in the following form:

     THE STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS.

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     To the sheriffs of several counties, or to their deputies, Greetings: We command you to

summon the assessors of taxes of the town of ______________ : to wit, ______________ of

______________ (if to be found in your precinct) to answer the complaint of ______________ of

______________ on the return day hereof (said return day being the ________ day of

______________ A.D. 20________) in the superior court to be holden at the county courthouse

in ______________ as by petition filed in court is fully set forth; and to show cause why said

petition should not be granted. Hereof fail not, and make true return of this writ with your doings

thereon.

     Witness, the seal of our superior court, at ______________ this ________ day of

______________ in the year ______________ __________________, Clerk. Any person still

aggrieved on any ground whatsoever by an assessment of taxes against him or her in any city or

town may, within thirty (30) days of the tax board of review decision notice, file a petition in the

superior court for the county in which the city or town lies for relief from the assessment, to

which petition the assessors of taxes of the city or town in office at the time the petition is filed

shall be made parties respondent, and the clerk shall thereupon issue a citation substantially in the

following form:

     THE STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS. To the

sheriffs of several counties, or to their deputies, Greetings: We command you to summon the

assessors of taxes of the town of ______________ : to wit, ______________ of ______________

(if to be found in your precinct) to answer the complaint of ______________ of ______________

on the return day hereof (said return day being the ________ day of ______________ A.D.

20________) in the superior court to be holden at the county courthouse in ______________ as

by petition filed in court is fully set forth; and to show cause why said petition should not be

granted. Hereof fail not, and make true return of this writ with your doings thereon. Witness, the

seal of our superior court, at ______________ this ________ day of ______________ in the year

______________ __________________, Clerk.

      (c) Provided, that in case the If person has not filed an a required account, or filed an

appeal first within the local tax board of review, that person shall not have the benefit of the

remedy provided in this section and and/or in sections 44-5-27 -- 44-5-31, unless: (1) that

person's real estate has been assessed at a value in excess of the value at which it was assessed on

the last preceding assessment day, whether then owned by that person or not, and has been

assessed, if assessment has been made at full and fair cash value, at a value in excess of its full

and fair cash value, or, if assessment has purportedly been made at a uniform percentage of full

and fair cash value, at a percentage in excess of the uniform percentage; or (2) the tax assessed is

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illegal in whole or in part; and that person's remedy is limited to a review of the assessment on the

real estate or to relief with respect to the illegal tax, as the case may be.

     (d) The assessor for any city or town may request and receive from the director of the

Rhode Island department of revenue one or more ninety (90) day global extensions of time (i.e.

extensions which include all such appeals pending before the local tax board of review) to the

December 31 date referenced in subsection (a) of this section. All such extensions shall be in

writing and posted on the department of revenue, division of municipal finance website.

     (e) In the event that the local tax board of review does not hear a matter within ninety

(90) days of the filing of the appeal or, after the close of the hearing does not render a written

decision within thirty (30) days of the date of the close of the hearing and there is no global

extension in effect, the city or town may request and receive from the director of the Rhode Island

department of revenue one or more extension of time to either hear the matter and/or render a

decision. The local board of review shall notify the taxpayer in the event the director of the

department of revenue grants a city or town's request for an extension to hear the taxpayer's

appeal and/or render a decision thereon. Nothing herein shall prevent the local tax board of

review and the taxpayer from mutually agreeing to an extension of time for the matter to be heard

and/or decision rendered.

     (f) Any person still aggrieved on any ground whatsoever by an assessment of taxes

against him or her in any city or town may file, within thirty (30) days of the tax board of review's

written decision and noticed thereof, or in the event that the board has not either held a hearing or

not issued a decision within the above referenced time frames and has not sought and received an

extension of time from the director of the Rhode Island department of revenue to do so, a petition

in a superior court for the county in which the city or town lies for relief from the assessment. The

assessor of taxes of the city or town in office at the time the petition is filed shall be named as a

respondent in said action.

     (g) The petition and accompanying summons/citation shall be served upon the assessors

in the manner set forth in rule 4 of the Rhode Island Rules of Civil Procedure governing service

of process.

     (h) A plaintiff may amend a petition filed in the superior court seeking relief from a tax

assessment so as to include an appeal of the assessment of the same real estate for tax years

subsequent to the tax year which is the subject of said petition but prior to the tax year covered by

the next revaluation, statistical revaluation or update. Said taxpayer shall not be required to first

file an appeal with either the local tax assessor or local tax board for such tax years prior to

amending said petition.

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     (i) A petitioner may file a single petition for multiple parcels of real estate if those parcels

are contiguous and used as an aggregate site.

     44-5-30. Judgment on petition where taxpayer has filed account Judgment on

petition. -- If the taxpayer has given in an account, and if (a) If on the trial of the petition, either

with or without a jury, it appears that the taxpayer's real estate, or tangible personal property, or

intangible personal property has been assessed, if assessment has been made at full and fair cash

value, at a value in excess of its full and fair cash value, or if assessment has purportedly been

made at a uniform percentage of full and fair cash value, at a percentage in excess of the uniform

percentage, or if it appears that the tax assessed is illegal in whole or in part, the court shall give

judgment that the sum by which the taxpayer has been so overtaxed, or illegally taxed, with his or

her costs, be deducted from his or her tax; but if the taxpayer's tax be paid, whether before or after

the filing of the petition, then the court shall give judgment for the petitioner for the sum by

which he or she has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on

the tax, with interest from the date on which the tax and penalty were paid and costs, which

judgment shall be paid to the petitioner by the city or town treasurer out of the treasury.

     (b) If, however, on the trial of the petition related to tangible personal property, either

with or without a jury, it appears that the taxpayer has failed to file a required account or has

fraudulently concealed or omitted any tangible personal property from his or her account, or if it

appears that the assessors have not assessed either the taxpayer's real estate or his or her tangible

personal property or his or her intangible personal property at a value in excess of its full and fair

cash value, if assessment has been made at full and fair cash value, or if assessment has

purportedly been made at a uniform percentage of full and fair cash value, at a percentage in

excess of the uniform percentage, and that the taxpayer has not been illegally taxed, the assessors

shall have judgment and execution for their costs.

     SECTION 2. Section 44-5-31 of the General Laws in Chapter 44-5 entitled "Levy and

Assessment of Local Taxes" is hereby repealed.

     44-5-31. Judgment where taxpayer has not filed account. -- If the taxpayer has not

filed an account, and if on the trial of the petition, either with or without a jury, it appears:

      (1) That his or her real estate has been assessed at a value in excess of the value at which

it was assessed on the last preceding assessment day, whether then owned by him or her or not,

and that the real estate has been assessed, if assessment has been made a full and fair cash value,

at a value in excess of its full and fair cash value, or, if assessment has purportedly been made at a

uniform percentage of full and fair cash value, at a percentage in excess of the uniform

percentage; or

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      (2) That the tax assessed is illegal in whole or in part, the court shall give judgment that

the sum by which the taxpayer has been so overtaxed or illegally taxed, with his or her costs, be

deducted from his or her tax; but if the taxpayer's tax is paid, whether before or after the filing of

the petition, then the court shall give judgment for the petitioner for the sum by which he or she

has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with

interest from the date on which the tax and penalty were paid, and costs, which judgment shall be

paid to the petitioner by the city or town treasurer out of the treasury. Otherwise, the assessors

shall have judgment and execution for their costs.

     SECTION 3. This act shall take effect upon passage; provided, however, the provisions

thereof shall apply to tax year 2015 (i.e. valuations as of December 31, 2014) and thereafter. This

act shall not apply retroactively to appeals of prior assessments whether pending or filed after

enactment.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO PROPERTY -- TAX APPEALS

***

     This act would make certain technical amendments/clarifications to the statutes related to

the assessment of real property and the timing and process to appeals thereof.

     This act would take effect upon passage; provided, however, the provisions thereof would

apply to tax year 2015 (i.e. valuations as of December 31, 2014) and thereafter. This act would

not apply retroactively to appeals of prior assessments whether pending or filed after enactment.

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