2016 -- S 2442 | |
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LC004704 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2016 | |
____________ | |
A N A C T | |
RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES | |
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Introduced By: Senator John A. Pagliarini | |
Date Introduced: February 11, 2016 | |
Referred To: Senate Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Sections 44-5-13.2, 44-5-13.2.1, 44-5-13.2.2, 44-5-13.2.4, 44-5-13.3, 44-5- |
2 | 13.4, 44-5-13.5, 44-5-13.6, 44-5-13.7, 44-5-13.8, 44-5-13.9, 44-5-13.10, 44-5-13.12, 44-5-13.13, |
3 | 44-5-13.14, 44-5-13.15, 44-5-13.16, 44-5-13.17, 44-5-13.18, 44-5-13.19, 44-5-13.20, 44-5-13.22, |
4 | 44-5-13.23, 44-5-13.24, 44-5-13.25, 44-5-13.26, 44-5-13.27, 44-5-13.28, 44-5-13.29, 44-5-13.30, |
5 | 44-5-13.31, 44-5-13.32, 44-5-13.33, 44-5-13.34, 44-5-13.35, 44-5-13.36, 44-5-13.37, 44-5-13.38, |
6 | 44-5-71 and 44-5-72 of the General Laws in Chapter 44-5 entitled "Levy and Assessment of |
7 | Local Taxes" are hereby repealed. |
8 | 44-5-13.2. South Kingstown -- Assessment and taxation of new real estate |
9 | construction. -- (a) Completed new construction of real estate, including manufactured homes or |
10 | dwellings or living units on leased land, in the town of South Kingstown completed after any |
11 | assessment date is liable for the payment of municipal taxes from the date the certificate of use |
12 | and occupancy is issued or the date on which the new construction is first used for the purpose for |
13 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
14 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
15 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
16 | the property is subject to tax following completion of the new construction, on the date the |
17 | property becomes liable for the prorated tax in accordance with this section. |
18 | (b) The building official issuing the certificate shall, within ten (10) days after issuing |
19 | the certificate, notify, the assessor in writing of the issuance of the certificate of use and |
| |
1 | occupancy. |
2 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
3 | building official or after a determination by the assessor that the new construction is being used |
4 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
5 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
6 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
7 | issuance of the certificate of use and occupancy or the date on which the new construction was |
8 | first used for the purpose for which it was constructed, as the case may be, to the assessment date |
9 | immediately following and shall add the increment as so prorated to the tax roll for the |
10 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
11 | appearing on the tax roll and tax collector of the additional assessment. In a property revaluation |
12 | year, the assessor shall determine the increment by which the assessment for the completed |
13 | construction exceeds the assessment on the tax roll for the immediately preceding assessment |
14 | date, shall prorate that amount from the date of issuance of the certificate of use and occupancy or |
15 | the date on which the new construction was first used for the purpose for which it was |
16 | constructed, to the assessment date immediately following, and shall add the increment as |
17 | prorated to the tax roll for the immediately preceding assessment date not later than forty-five |
18 | (45) days after the date the tax roll is certified, or forty-five (45) days after receipt by the assessor |
19 | of the notice from the building official or after a determination by the assessor that the new |
20 | construction is being used for the purpose for which it was constructed. |
21 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
22 | may appeal to the assessment board of review within sixty (60) days from notification of the |
23 | additional assessment or to superior court as provided. |
24 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
25 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
26 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
27 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
28 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
29 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
30 | installments, as they are due and payable, and the several installments of a tax so due and payable |
31 | are equal. |
32 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
33 | upon which the new construction is located. |
34 | (g) This section applies only to taxes levied and property assessed in the town of South |
| LC004704 - Page 2 of 42 |
1 | Kingstown. |
2 | 44-5-13.2.1. West Warwick -- Assessment and taxation of new real estate |
3 | construction. -- (a) Completed new construction of real estate in the town of West Warwick |
4 | completed after any assessment date is liable for the payment of municipal taxes from the date the |
5 | certificate of occupancy is issued or the date on which the new construction is first used for the |
6 | purpose for which it was constructed, whichever is earlier, prorated for the assessment year in |
7 | which the new construction is completed. The prorated tax is computed on the basis of the |
8 | applicable rate of tax with respect to the property, including the applicable rate of tax in any tax |
9 | district in which the property is subject to tax following completion of the new construction, on |
10 | the date the property becomes liable for the prorated tax in accordance with this section. |
11 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
12 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
13 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
14 | building inspector or from a determination by the assessor that the new construction is being used |
15 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
16 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
17 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
18 | issuance of the certificate of occupancy or the date on which the new construction was first used |
19 | for the purpose for which it was constructed, as the case may be, to the assessment date |
20 | immediately following and shall add the increment as so prorated to the tax roll for the |
21 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
22 | appearing on the tax roll and tax collector of the additional assessment. |
23 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
24 | may appeal to the assessment board of review with sixty (60) days from notification of the |
25 | additional assessment or to superior court as provided. |
26 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
27 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
28 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
29 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
30 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
31 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
32 | installments, as they are due and payable, and the several installments of a tax so due and payable |
33 | are equal. |
34 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
| LC004704 - Page 3 of 42 |
1 | upon which the new construction is located. |
2 | (g) This section applies only to taxes levied and property assessed in the town of West |
3 | Warwick. |
4 | 44-5-13.2.2. Barrington -- Assessment and taxation of new real estate construction. - |
5 | - (a) Completed new construction of real estate in the town of Barrington completed after any |
6 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
7 | occupancy is issued or the date on which the new construction is first used for the purpose for |
8 | which it was constructed, whichever is earlier, prorated for the assessment year in which the new |
9 | construction is completed. The prorated tax is computed on the basis of the applicable rate of tax |
10 | with respect to the property, including the applicable rate of tax in any tax district in which the |
11 | property is subject to tax following completion of the new construction, on the date the property |
12 | becomes liable for the prorated tax in accordance with this section. |
13 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
14 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
15 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
16 | building inspector or from a determination by the assessor that the new construction is being used |
17 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
18 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
19 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
20 | issuance of the certificate of occupancy or the date on which the new construction was first used |
21 | for the purpose for which it was constructed, as the case may be, to the assessment date |
22 | immediately following and shall add the increment as so prorated to the tax roll for the |
23 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
24 | appearing on the tax roll and tax collector of the additional assessment. |
25 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
26 | may appeal to the assessment board of review within sixty (60) days from notification of the |
27 | additional assessment or to superior court as provided. |
28 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
29 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
30 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
31 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
32 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
33 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
34 | installments, as they are due and payable, and the several installments of a tax due and payable |
| LC004704 - Page 4 of 42 |
1 | are equal. |
2 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
3 | upon which the new construction is located. |
4 | (g) This section applies only to taxes levied and properly assessed in the town of |
5 | Barrington. |
6 | 44-5-13.2.4. Newport -- Assessment and taxation of new real estate construction. -- |
7 | (a) Completed new construction of real estate in the city of Newport completed after any |
8 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
9 | occupancy is issued or the date on which the new construction is first used for the purpose for |
10 | which it was constructed, whichever is earlier, prorated for the assessment year in which the new |
11 | construction is completed. The prorated tax is computed on the basis of the applicable rate of tax |
12 | with respect to the property, including the applicable rate of tax in any tax district in which the |
13 | property is subject to tax following completion of the new construction, on the date the property |
14 | becomes liable for the prorated tax in accordance with this section. |
15 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
16 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
17 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
18 | building inspector or from a determination by the assessor that the new construction is being used |
19 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
20 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
21 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
22 | issuance of the certificate of occupancy or the date on which the new construction was first used |
23 | for the purpose for which it was constructed, as the case may be, to the assessment date |
24 | immediately following and shall add the increment as so prorated to the tax roll for the |
25 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
26 | appearing on the tax roll and tax collector of the additional assessment. |
27 | (d) Any person claiming to be aggrieved by the action of the assessor this section may |
28 | appeal to the assessment board of review within sixty (60) days from notification of the additional |
29 | assessment or to superior court as provided. |
30 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
31 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
32 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
33 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
34 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
| LC004704 - Page 5 of 42 |
1 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
2 | installments, as they are due and payable, and the several installments of a tax so due and payable |
3 | are equal. |
4 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
5 | upon which the new construction is located. |
6 | (g) This section applies only to taxes levied and property assessed in the city of Newport. |
7 | 44-5-13.3. Reduction in assessed value of real estate upon removal of damaged |
8 | buildings. -- (a) Whenever a building is damaged as to require total reconstruction before it may |
9 | be used for any purpose related to its use prior to that damage and following which, the owner |
10 | provides for complete demolition of the building with the material from demolition being |
11 | removed from the parcel of real property on which the building was situated or used as fill on the |
12 | parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the |
13 | date the demolition, removal, and grading are completed to the satisfaction of the building |
14 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
15 | exclusive of the assessment value of the building damaged, demolished, and removed. |
16 | (b) The adjusted assessment is applicable with respect to the parcel from the date the |
17 | demolition, removal, and grading are completed, as determined by the building inspector, until |
18 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
19 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
20 | completed is adjusted accordingly in the manner determined by the assessor. |
21 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
22 | to, erosion or demolition resulting from floods or hurricanes. |
23 | (d) This section applies only to assessments and taxes in the towns of South Kingstown, |
24 | North Kingstown, West Warwick and Barrington. |
25 | 44-5-13.4. Richmond -- Assessment and taxation of new real estate construction. -- |
26 | (a) Completed new construction of real estate in the town of Richmond completed after any |
27 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
28 | occupancy is issued or the date on which the new construction is first used for the purpose for |
29 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
30 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
31 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
32 | the property is subject to tax following completion of the new construction, on the date the |
33 | property becomes liable for the prorated tax in accordance with this section. |
34 | (b) The building inspector issuing the certificate of occupancy shall, within ten (10) days |
| LC004704 - Page 6 of 42 |
1 | after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of |
2 | occupancy. |
3 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
4 | building inspector or from a determination by the assessor that the new construction is being used |
5 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
6 | assessment for the completed construction exceeds the assessment on the tax roll for the |
7 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
8 | issuance of the certificate of occupancy or the date on which the new construction was first used |
9 | for the purpose for which it was constructed, as the case may be, to the assessment date |
10 | immediately following and shall add the increment as so prorated to the tax roll for the |
11 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
12 | appearing on the tax roll and tax collector of the additional assessment. |
13 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
14 | may appeal to the assessment board of review within sixty (60) days from notification of the |
15 | additional assessment or to superior court as provided. |
16 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
17 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
18 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
19 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
20 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
21 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
22 | installments, as they are due and payable, and the several installments of a tax due and payable |
23 | are equal. |
24 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
25 | upon which the new construction is located. |
26 | (g) This section applies only to taxes levied and property assessed in the town of |
27 | Richmond. |
28 | 44-5-13.5. Richmond -- Reduction in assessed value of real estate -- Removal of |
29 | damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a |
30 | building, the building remains damaged as to require reconstruction of seventy-five percent |
31 | (75%) or more before it may be used for any purpose related to its use prior to the damage and, |
32 | following which, the owner provides for seventy-five percent (75%) or more demolition of the |
33 | building, with the material from demolition being removed from the parcel of real property on |
34 | which the building was situated or used as fill on the parcel for purposes of grading, the parcel |
| LC004704 - Page 7 of 42 |
1 | shall be assessed for purposes of property tax as of the date the demolition, removal, and grading |
2 | are completed to the satisfaction of the building inspector and tax assessor, and the assessment |
3 | shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value |
4 | of the damaged building, demolished, or removed. |
5 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
6 | demolition, removal, and grading are completed, as determined by the building inspector, until |
7 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
8 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
9 | completed is adjusted accordingly in the manner determined by the assessor. |
10 | (c) The Richmond town council is authorized to suspend this tax abatement policy for |
11 | any year in which so many buildings within the town of Richmond are so severely damaged that |
12 | granting reduced assessments for all would jeopardize the fiscal integrity of the town. |
13 | (d) This section applies only to assessment and taxes in the town of Richmond. |
14 | 44-5-13.6. Coventry -- Assessment and taxation of new real estate construction. -- (a) |
15 | Completed new construction of real estate in the town of Coventry completed after any |
16 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
17 | occupancy is issued or the date on which the new construction is first used for the purpose for |
18 | which it was constructed, whichever is earlier, prorated for the assessment year in which the new |
19 | construction is completed. The prorated tax is computed on the basis of the applicable rate of tax |
20 | with respect to the property, including the applicable rate of tax in any tax district in which the |
21 | property is subject to tax following completion of the new construction, on the date the property |
22 | becomes liable for the prorated tax in accordance with this section. |
23 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
24 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
25 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
26 | building inspector or from a determination by the assessor that the new construction is being used |
27 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
28 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
29 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
30 | issuance of the certificate of occupancy or the date on which the new construction was first used |
31 | for the purpose for which it was constructed, as the case may be, to the assessment date |
32 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
33 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
34 | the tax roll and tax collector of the additional assessment. |
| LC004704 - Page 8 of 42 |
1 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
2 | may appeal to the assessment board of review within sixty (60) days from notification of the |
3 | additional assessment or to superior court as provided. |
4 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
5 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
6 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
7 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
8 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
9 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
10 | installments, as they are due and payable, and the several installments of a tax so due and payable |
11 | are equal. |
12 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
13 | upon which the new construction is located. |
14 | (g) This section applies only to taxes levied and property assessed in the town of |
15 | Coventry. |
16 | 44-5-13.7. Coventry -- Reduction in assessed value of real estate upon removal of |
17 | damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction |
18 | before it may be used for any purpose related to its use prior to the damage and following which, |
19 | the owner provides for complete demolition of the building with the material from demolition |
20 | being removed from the parcel of real property on which the building was situated or used as fill |
21 | on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as |
22 | of the date the demolition, removal, and grading are completed to the satisfaction of the building |
23 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
24 | exclusive of the assessment value of the building so damaged, demolished, and removed. |
25 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
26 | demolition, removal, and grading are completed, as determined by the building inspector, until |
27 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
28 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
29 | completed is adjusted accordingly in the manner determined by the assessor. |
30 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
31 | to, erosion or demolition resulting from floods or hurricanes. |
32 | (d) This section applies only to assessments and taxes in the town of Coventry. |
33 | 44-5-13.8. Newport -- Assessment and taxation of new real estate construction. -- (a) |
34 | Completed new construction of real estate completed after any assessment date is liable for the |
| LC004704 - Page 9 of 42 |
1 | payment of municipal taxes from the date the certificate of occupancy is issued or the date on |
2 | which the new construction is first used for the purpose for which it was constructed, whichever |
3 | is the earlier, prorated for the assessment year in which the new construction is completed. The |
4 | prorated tax is computed on the basis of the applicable rate of tax with respect to the property, |
5 | including the applicable rate of tax in any tax district in which the property is subject to tax |
6 | following completion of the new construction, on the date the property becomes liable for the |
7 | prorated tax in accordance with this section. |
8 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
9 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
10 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
11 | building inspector or from a determination by the assessor that the new construction is being used |
12 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
13 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
14 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
15 | issuance of the certificate of occupancy or the date on which the new construction was first used |
16 | for the purpose for which it was constructed, as the case may be, to the assessment date |
17 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
18 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
19 | the tax roll and tax collector of the additional assessment. |
20 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
21 | may appeal to the assessment board of review within sixty (60) days from notification of the |
22 | additional assessment or to superior court as provided. |
23 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
24 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
25 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
26 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
27 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
28 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
29 | installments, as they are due and payable, and the several installments of a tax so due and payable |
30 | are equal. |
31 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
32 | upon which the new construction is located. |
33 | (g) This section applies only to assessments and taxes in the city of Newport. |
34 | 44-5-13.9. Newport -- Reduction in assessed value of real estate upon removal of |
| LC004704 - Page 10 of 42 |
1 | damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction |
2 | before it may be used for any purpose related to its use prior to the damage and following which, |
3 | the owner provides for complete demolition of the building with the material from demolition |
4 | being removed from the parcel of real property on which the building was situated or used as fill |
5 | on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as |
6 | of the date the demolition, removal, and grading are completed to the satisfaction of the building |
7 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
8 | exclusive of the assessment value of the building so damaged, demolished, and removed. |
9 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
10 | demolition, removal, and grading are completed, as determined by the building inspector, until |
11 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
12 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
13 | completed is adjusted accordingly in the manner determined by the assessor. |
14 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
15 | to, erosion or demolition resulting from floods or hurricanes. |
16 | (d) This section applies only to assessments and taxes in the city of Newport. |
17 | 44-5-13.10. Hopkinton -- Assessment and taxation of new real estate construction. -- |
18 | (a) Completed new construction of real estate in the town of Hopkinton completed after any |
19 | assessment date is liable for the payment of municipal taxes thirty (30) days after the date the |
20 | certificate of occupancy is issued or the date on which the new construction is first used for the |
21 | purpose for which it was constructed, whichever is earlier, prorated for the assessment year in |
22 | which the new construction is completed. The prorated tax is computed on the basis of the |
23 | applicable rate of tax with respect to the property, including the applicable rate of tax in any tax |
24 | district in which the property is subject to tax following completion of the new construction, on |
25 | the date the property becomes liable for the prorated tax in accordance with this section. |
26 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
27 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
28 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
29 | building inspector or from a determination by the assessor that the new construction is being used |
30 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
31 | assessment for the completed construction exceeds the assessment on the tax roll for the |
32 | immediately preceding assessment date. He or she shall prorate the amount from the date of |
33 | issuance of the certificate of occupancy or the date on which the new construction was first used |
34 | for the purpose for which it was constructed, as the case may be, to the assessment date |
| LC004704 - Page 11 of 42 |
1 | immediately following and shall add the increment as prorated to the tax role for the immediately |
2 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
3 | the tax roll and tax collector of the additional assessment. |
4 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
5 | may appeal to the assessment board of review within sixty (60) days from notification of the |
6 | additional assessment or to superior court as provided. |
7 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
8 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
9 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
10 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
11 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
12 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
13 | installments, as they are due and payable, and the several installments of a tax due and payable |
14 | are equal. |
15 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
16 | upon which the new construction is located. |
17 | (g) This section applies only to taxes levied and property assessed in the town of |
18 | Hopkinton. |
19 | 44-5-13.12. North Kingstown -- Assessment and taxation of new real estate |
20 | construction. -- (a) Completed new construction of real estate in the town of North Kingstown |
21 | completed after any assessment date is liable for the payment of municipal taxes from the date the |
22 | certificate of occupancy is issued or the date on which the new construction is first used for the |
23 | purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in |
24 | which the new construction is completed. The prorated tax is computed on the basis of the |
25 | applicable rate of tax with respect to the property, including the applicable rate of tax in any tax |
26 | district in which the property is subject to tax following completion of the new construction, on |
27 | the date the property becomes liable for the prorated tax in accordance with this section. |
28 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
29 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
30 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
31 | building inspector or from a determination by the assessor that the new construction is being used |
32 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
33 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
34 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
| LC004704 - Page 12 of 42 |
1 | issuance of the certificate of occupancy or the date on which the new construction was first used |
2 | for the purpose for which it was constructed, as the case may be, to the assessment date |
3 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
4 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
5 | the tax roll and tax collector of the additional assessment. |
6 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
7 | may appeal to the assessment board of review within sixty (60) days from notification of the |
8 | additional assessment or to superior court as provided. |
9 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
10 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
11 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
12 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
13 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
14 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
15 | installments, as they are due and payable, and the several installments of a tax so due and payable |
16 | are equal. |
17 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
18 | upon which the new construction is located. |
19 | (g) This section applies only to taxes levied and property assessed in the town of North |
20 | Kingstown. |
21 | 44-5-13.13. Portsmouth -- Assessment and taxation of new real estate construction. - |
22 | - (a) Completed new construction of real estate in the town of Portsmouth completed after any |
23 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
24 | occupancy is issued or the date on which the new construction is first used for the purpose for |
25 | which it was constructed, whichever is earlier, prorated for the assessment year in which the new |
26 | construction is completed; provided, that the rate of taxation is uniform within each class. The |
27 | prorated tax is computed on the basis of the applicable rate of tax with respect to the property, |
28 | including the applicable rate of tax in any tax district in which the property is subject to tax |
29 | following completion of the new construction, on the date the property becomes liable for the |
30 | prorated tax in accordance with this section. |
31 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
32 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
33 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
34 | building inspector or from a determination by the assessor that the new construction is being used |
| LC004704 - Page 13 of 42 |
1 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
2 | assessment for the completed construction exceeds the assessment on the tax roll for the |
3 | immediately preceding assessment date. He or she shall prorate the amount from the date of |
4 | issuance of the certificate of occupancy or the date on which the new construction was first used |
5 | for the purpose for which it was constructed, as the case may be, to the assessment date |
6 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
7 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
8 | the tax roll and tax collector of the additional assessment. |
9 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
10 | may appeal to the assessment board of review within sixty (60) days from notification of the |
11 | additional assessment or to superior court as provided. |
12 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
13 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
14 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
15 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
16 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
17 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
18 | installments, as they are due and payable, and the several installments of a tax due and payable |
19 | are equal. |
20 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
21 | upon which the new construction is located. |
22 | (g) This section applies only to taxes levied and property assessed in the town of |
23 | Portsmouth. |
24 | 44-5-13.14. Portsmouth -- Reduction in assessed value of real estate upon removal of |
25 | damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction |
26 | before it may be used for any purpose related to its use prior to the damage and following which, |
27 | the owner provides for complete demolition of the building with the material from demolition |
28 | being removed from the parcel of real property on which the building was situated or used as fill |
29 | on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as |
30 | of the date the demolition, removal, and grading are completed to the satisfaction of the building |
31 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
32 | exclusive of the assessment value of the building so damaged, demolished, and removed. |
33 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
34 | demolition, removal, and grading are completed, as determined by the building inspector, until |
| LC004704 - Page 14 of 42 |
1 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
2 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
3 | completed is adjusted accordingly in the manner determined by the assessor. |
4 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
5 | to, erosion or demolition resulting from floods or hurricanes. |
6 | (d) This section applies only to assessments and taxes in the town of Portsmouth. |
7 | 44-5-13.15. East Greenwich -- Assessment and taxation of new real estate |
8 | construction. -- (a) Completed new construction of real estate in the town of East Greenwich |
9 | completed after any assessment date is liable for the payment of municipal taxes from the date the |
10 | certificate of occupancy is issued or the date on which the new construction is first used for the |
11 | purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in |
12 | which the new construction is completed. The prorated tax is computed on the basis of the |
13 | applicable rate of tax with respect to the property, including the applicable rate of tax in any tax |
14 | district in which the property is subject to tax following completion of the new construction, on |
15 | the date the property becomes liable for the prorated tax in accordance with this section. |
16 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
17 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
18 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
19 | building inspector or from a determination by the assessor that the new construction is being used |
20 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
21 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
22 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
23 | issuance of the certificate of occupancy or the date on which the new construction was first used |
24 | for the purpose for which it was constructed, to the assessment date immediately following and |
25 | shall add the increment as prorated to the tax roll for the immediately preceding assessment date |
26 | and shall within five (5) days notify the record owner as appearing on the tax roll and tax |
27 | collector of the additional assessment. |
28 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
29 | may appeal to the assessment board of review within sixty (60) days from notification of the |
30 | additional assessment or to superior court as provided. |
31 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
32 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
33 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
34 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
| LC004704 - Page 15 of 42 |
1 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
2 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
3 | installments, as they are due and payable, and the several installments of a tax due and payable |
4 | are equal. |
5 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
6 | upon which the new construction is located. |
7 | (g) This section applies only to taxes levied and property assessed in the town of East |
8 | Greenwich. |
9 | 44-5-13.16. Cumberland -- Assessment and taxation of new real estate construction. |
10 | -- (a) Completed new construction of real estate in the town of Cumberland completed after any |
11 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
12 | occupancy is issued or the date on which the new construction is first used for the purpose for |
13 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
14 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
15 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
16 | the property is subject to tax following completion of the new construction, on the date the |
17 | property becomes liable for the prorated tax in accordance with this section. |
18 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
19 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
20 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
21 | building inspector or from a determination by the assessor that the new construction is being used |
22 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
23 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
24 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
25 | issuance of the certificate of occupancy or the date on which the new construction was first used |
26 | for the purpose for which it was constructed, to the assessment date immediately following and |
27 | shall add the increment as prorated to the tax roll for the immediately preceding assessment date |
28 | and shall within five (5) days notify the record owner as appearing on the tax roll and tax |
29 | collector of the additional assessment. |
30 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
31 | may appeal to the assessment board of review within sixty (60) days from notification of the |
32 | additional assessment or to superior court as provided. |
33 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
34 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
| LC004704 - Page 16 of 42 |
1 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
2 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
3 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
4 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
5 | installments, as they are due and payable, and the several installments of a tax so due and payable |
6 | are equal. |
7 | (f) Nothing in this section authorizes the collection of taxes twice of the land upon which |
8 | the new construction is located. |
9 | (g) This section applies only to taxes levied and property assessed in the town of |
10 | Cumberland. |
11 | 44-5-13.17. North Providence -- Assessment and taxation of new real estate |
12 | construction. -- (a) Completed new construction of real estate in the town of North Providence |
13 | completed after any assessment date is liable for the payment of municipal taxes from the date the |
14 | certificate of occupancy is issued or the date on which the new construction is first used for the |
15 | purpose for which it was constructed, whichever is earlier, prorated for the assessment year in |
16 | which the new construction is completed. The prorated tax is computed on the basis of the |
17 | applicable rate of tax with respect to the property, including the applicable rate of tax in any tax |
18 | district in which the property is subject to tax following completion of the new construction, on |
19 | the date the property becomes liable for the prorated tax in accordance with this section. |
20 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
21 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
22 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
23 | building inspector or from a determination by the assessor that the new construction is being used |
24 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
25 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
26 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
27 | issuance of the certificate of occupancy or the date on which the new construction was first used |
28 | for the purpose for which it was constructed, as the case may be, to the assessment date |
29 | immediately following and shall add the increment as so prorated to the tax roll for the |
30 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
31 | appearing on the tax roll and tax collector of the additional assessment. |
32 | (d) Any person claiming to be aggrieved by the action of the assessor may appeal to the |
33 | assessment board of review within sixty (60) days from notification of the additional assessment |
34 | or to superior court as provided. |
| LC004704 - Page 17 of 42 |
1 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
2 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
3 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
4 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
5 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
6 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
7 | installments, as they are due and payable, and the several installments of a tax so due and payable |
8 | are equal. |
9 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
10 | upon which the new construction is located. |
11 | (g) This section applies only to taxes levied and property assessed in the town of North |
12 | Providence. |
13 | 44-5-13.18. Smithfield -- Assessment and taxation of real estate construction. -- (a) |
14 | Completed new construction of real estate in the town of Smithfield completed after any |
15 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
16 | occupancy is issued or the date on which the new construction is first used for the purpose for |
17 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
18 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
19 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
20 | the property is subject to tax following completion of the new construction, on the date the |
21 | property becomes liable for the prorated tax in accordance with this section. |
22 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
23 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
24 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
25 | building inspector or from a determination by the assessor that the new construction is being used |
26 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
27 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
28 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
29 | issuance of the certificate of occupancy or the date on which the new construction was first used |
30 | for the purpose for which it was constructed, as the case may be, to the assessment date |
31 | immediately following and shall add the increment as so prorated to the tax roll for immediately |
32 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
33 | the tax roll and tax collector of the additional assessment. |
34 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
| LC004704 - Page 18 of 42 |
1 | may appeal to the assessment board of review within sixty (60) days from notification of the |
2 | additional assessment or to superior court as provided. |
3 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
4 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
5 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
6 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
7 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
8 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
9 | installments, as they are due and payable, and the several installments of a tax so due and payable |
10 | are equal. |
11 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
12 | upon which the new construction is located. |
13 | (g) This section applies only to taxes levied and property assessed in the town of |
14 | Smithfield. |
15 | 44-5-13.19. Westerly -- Assessment and taxation of new real estate construction. -- |
16 | (a) Completed new construction of real estate in the town of Westerly completed after any |
17 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
18 | occupancy is issued or the date on which the new construction is first used for the purpose for |
19 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
20 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
21 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
22 | the property is subject to tax following completion of the new construction, on the date the |
23 | property becomes liable for the prorated tax in accordance with this section. |
24 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
25 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
26 | (c) After certification of the tax roll, on or before June 15th, and not later than ninety |
27 | (90) days, after receipt by the assessor of the notice from the building inspector or from a |
28 | determination by the assessor that the new construction is being used for the purpose for which it |
29 | was constructed, the assessor shall determine the increment by which the assessment for the |
30 | completed construction exceeds the assessment on the tax roll for the immediately preceding |
31 | assessment date. The assessor shall prorate that amount from the date of issuance of the certificate |
32 | of occupancy or the date on which the new construction was first used for the purpose for which |
33 | it was constructed, as the case may be, to the assessment date immediately following and shall |
34 | add the increment as so prorated to the tax roll for the immediately preceding assessment date and |
| LC004704 - Page 19 of 42 |
1 | shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of |
2 | the additional assessment. |
3 | (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal |
4 | to the assessor within thirty (30) days from the date that the prorated tax payment is due without |
5 | penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within |
6 | ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may, |
7 | within thirty (30) days of the tax board of review's decision notice, file a petition in Superior |
8 | Court. |
9 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
10 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
11 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
12 | as other municipal taxes and subject to the same liens and processes of collection; provided that |
13 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
14 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
15 | installments, as they are due and payable, and the several installments of a tax so due and payable |
16 | is be equal. |
17 | (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect |
18 | to the land assessment or other improvements previously assessed on the immediate preceding |
19 | assessment date. |
20 | (g) This section only applies apply to taxes levied and property assessed in the town of |
21 | Westerly. |
22 | 44-5-13.20. Burrillville -- Assessment and taxation of new real estate construction. -- |
23 | (a) New construction of real estate in the town of Burrillville completed after any assessment date |
24 | is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or |
25 | the date on which the new construction is first used for the purpose for which it was constructed, |
26 | whichever is the earlier, prorated for the assessment year in which the new construction is |
27 | completed. The prorated tax will be computed on the basis of the applicable rate of tax with |
28 | respect to the property, including the applicable rate of tax in any tax district in which the |
29 | property is subject to tax following completion of the new construction, on the date the property |
30 | becomes liable for the prorated tax in accordance with this section. |
31 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
32 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
33 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
34 | building inspector or from a determination by the assessor that the new construction is being used |
| LC004704 - Page 20 of 42 |
1 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
2 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
3 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
4 | issuance of the certificate of occupancy or the date on which the new construction was first used |
5 | for the purpose for which it was constructed, as the case may be, to the assessment date |
6 | immediately following and shall add the increment as so prorated to the tax roll for the |
7 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
8 | appearing on the tax roll and tax collector of the additional assessment. |
9 | (d) Any person claiming to be aggrieved by the action of the assessor may appeal the |
10 | determinations of the assessor to the assessment board of review within sixty (60) days from |
11 | notification of the additional assessment or to superior court as provided. |
12 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
13 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
14 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
15 | as other municipal taxes and shall be subject to the same liens and processes of collection; |
16 | provided, that the tax is due and payable in an initial or single installment due and payable not |
17 | sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any |
18 | remaining, regular installments, as they are due and payable, and the several installments of a tax |
19 | so due and payable shall be equal. |
20 | (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect |
21 | of the land upon which the new construction is located. |
22 | (g) This section shall only apply to taxes levied and property assessed in the town of |
23 | Burrillville. |
24 | 44-5-13.22. Scituate -- Assessment and taxation of new real estate construction. -- (a) |
25 | Completed new construction of real estate in the town of Scituate completed after any assessment |
26 | date is liable for the payment of municipal taxes from the date the certificate of occupancy is |
27 | issued or the date on which the new construction is first used for the purpose for which it was |
28 | constructed, whichever is the earlier, prorated for the assessment year in which the new |
29 | construction is completed. The prorated tax is computed on the basis of the applicable rate of tax |
30 | with respect to the property, including the applicable rate of tax in any tax district in which the |
31 | property is subject to tax following completion of the new construction, on the date the property |
32 | becomes liable for the prorated tax in accordance with this section. |
33 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
34 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
| LC004704 - Page 21 of 42 |
1 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
2 | building inspector or from a determination by the assessor that the new construction is being used |
3 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
4 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
5 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
6 | issuance of the certificate of occupancy or the date on which the new construction was first used |
7 | for the purpose for which it was constructed, to the assessment date immediately following and |
8 | shall add the increment as prorated to the tax roll for the immediately preceding assessment date |
9 | and shall within five (5) days notify the record owner as appearing on the tax roll and tax |
10 | collector of the additional assessment. |
11 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
12 | may appeal to the assessment board of review within sixty (60) days from notification of the |
13 | additional assessment or to superior court as provided. |
14 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
15 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
16 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
17 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
18 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
19 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
20 | installments, as they are due and payable, and the several installments of a tax due and payable |
21 | are equal. |
22 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
23 | upon which the new construction is located. |
24 | (g) This section applies only to taxes levied and property assessed in the town of |
25 | Scituate. |
26 | 44-5-13.23. North Smithfield -- Assessment and taxation and new real estate |
27 | construction. -- (a) Completed new construction of real estate completed after any assessment |
28 | date is liable for the payment of municipal taxes from the date the certificate of occupancy is |
29 | issued or the date on which the new construction is first used for the purpose for which it was |
30 | constructed, whichever is the earlier, prorated for the assessment year in which the new |
31 | construction is completed. The prorated tax is computed on the basis of the applicable rate of tax |
32 | with respect to the property, including the applicable rate of tax in any tax district in which the |
33 | property is subject to tax following completion of the new construction, on the date the property |
34 | becomes liable for the prorated tax in accordance with this section. |
| LC004704 - Page 22 of 42 |
1 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
2 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
3 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
4 | building inspector or from a determination by the assessor that the new construction is being used |
5 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
6 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
7 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
8 | issuance of the certificate of occupancy or the date on which the new construction was first used |
9 | for the purpose for which it is constructed, as the case may be, to the assessment date |
10 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
11 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
12 | the tax roll and tax collector of the additional assessment. |
13 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
14 | may appeal to the assessment board of review within ninety (90) days from notification of the |
15 | additional assessment or to superior court as provided. |
16 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
17 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
18 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
19 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
20 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
21 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
22 | installments, as they are due and payable, and the several installments of a tax so due and payable |
23 | are equal. |
24 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
25 | upon which the new construction is located. |
26 | (g) This section applies only to assessments and taxes in the town of North Smithfield. |
27 | 44-5-13.24. North Smithfield -- Reduction in assessed value of real estate -- Removal |
28 | of damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a |
29 | building, the building remains damaged as to require reconstruction of seventy-five percent |
30 | (75%) or more before it may be used for any purpose related to its use prior to the damage and, |
31 | following which, the owner provides for seventy-five percent (75%) or more demolition of the |
32 | building, with the material from demolition being removed from the parcel of real property on |
33 | which the building was situated or used as fill on the parcel for the purposes of grading, the parcel |
34 | shall be assessed for purposes of property tax as of the date the demolition, removal, and grading |
| LC004704 - Page 23 of 42 |
1 | are completed to the satisfaction of the building inspector and tax assessor, and the assessment |
2 | shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value |
3 | of the building so damaged, demolished, or removed. |
4 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
5 | demolition, removal, and grading are completed, as determined by the building inspector, until |
6 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
7 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
8 | completed is adjusted accordingly in the manner determined by the assessor. |
9 | (c) The North Smithfield town council is authorized to suspend this tax abatement policy |
10 | for any year in which so many buildings within the town of North Smithfield are so severely |
11 | damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the |
12 | town. |
13 | (d) This section applies only to assessment and taxes in the town of North Smithfield. |
14 | 44-5-13.25. Narragansett -- Assessment and taxation of new real estate construction. |
15 | -- (a) Completed new construction of real estate in the town of Narragansett completed after any |
16 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
17 | occupancy is issued or the date on which the new construction is first used for the purpose for |
18 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
19 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
20 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
21 | the property is subject to tax following completion of the new construction, on the date the |
22 | property becomes liable for the prorated tax in accordance with this section. |
23 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
24 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
25 | (c) After certification of the tax roll, on or before June 15th, and not later than ninety |
26 | (90) days, after receipt by the assessor of the notice from the building inspector or from a |
27 | determination by the assessor that the new construction is being used for the purpose for which it |
28 | was constructed, the assessor shall determine the increment by which the assessment for the |
29 | completed construction exceeds the assessment on the tax roll for the immediately preceding |
30 | assessment date. The assessor shall prorate that amount from the date of issuance of the certificate |
31 | of occupancy or the date on which the new construction was first used for the purpose for which |
32 | it was constructed, as the case may be, to the assessment date immediately preceding assessment |
33 | date and shall within five (5) days notify the record owner as appearing on the tax roll and tax |
34 | collector of the additional assessment. |
| LC004704 - Page 24 of 42 |
1 | (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal |
2 | to the assessor within thirty (30) days from the date that the prorated tax payment is due without |
3 | penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within |
4 | ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may |
5 | within thirty (30) days of the tax board of review's decision notice, file a petition in superior |
6 | court. |
7 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
8 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
9 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
10 | as other municipal taxes and subject to the same liens and processes of collection; provided that |
11 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
12 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
13 | installments, as they are due and payable, and the several installments of a tax due and payable |
14 | are equal. |
15 | (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect |
16 | to the land assessment or other improvements previously assessed on the immediate preceding |
17 | assessment date. |
18 | (g) This section only applies to taxes levied and property assessed in the town of |
19 | Narragansett. |
20 | 44-5-13.26. Tiverton -- Reduction in assessed value of real estate upon removal of |
21 | damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction |
22 | before it may be used for any purpose related to its use prior to the damage and following which, |
23 | the owner provides for complete demolition of the building with the material from demolition |
24 | being removed from the parcel of real property on which the building was situated or used as fill |
25 | on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as |
26 | of the date the demolition, removal, and grading are completed to the satisfaction of the building |
27 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
28 | exclusive of the assessment value of the building so damaged, demolished, and removed. |
29 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
30 | demolition, removal, and grading are completed, as determined by the building inspector, until |
31 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
32 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
33 | completed is adjusted accordingly in the manner determined by the assessor. |
34 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
| LC004704 - Page 25 of 42 |
1 | to, erosion or demolition resulting from floods or hurricanes. |
2 | (d) This section applies only to assessments and taxes in the town of Tiverton. |
3 | 44-5-13.27. Tiverton -- Assessment and taxation of new real estate construction. -- |
4 | (a) Completed new construction of real estate in the town of Tiverton completed after any |
5 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
6 | occupancy is issued or the date on which the new construction is first used for the purpose for |
7 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
8 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
9 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
10 | the property is subject to tax following completion of the new construction, on the date the |
11 | property becomes liable for the prorated tax in accordance with this section. |
12 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
13 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
14 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
15 | building inspector or from a determination by the assessor that the new construction is being used |
16 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
17 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
18 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
19 | issuance of the certificate of occupancy or the date on which the new construction was first used |
20 | for the purpose for which it was constructed, to the assessment date immediately following and |
21 | shall add the increment as prorated to the tax roll for the immediately preceding assessment date |
22 | and shall within five (5) days notify the record owner as appearing on the tax roll and tax |
23 | collector of the additional assessment. |
24 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
25 | may appeal to the assessment board of review within sixty (60) days from notification of the |
26 | additional assessment or to superior court as provided. |
27 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
28 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
29 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
30 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
31 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
32 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
33 | installments, as they are due and payable, and the several installments of a tax due and payable |
34 | are equal. |
| LC004704 - Page 26 of 42 |
1 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
2 | upon which the new construction is located. |
3 | (g) This section applies only to taxes levied and property assessed in the town of |
4 | Tiverton. |
5 | 44-5-13.28. Middletown -- Assessment and taxation of new real estate construction. - |
6 | - (a) Construction of real estate in the town of Middletown, except accessory structures, |
7 | completed after any assessment date is liable for the payment of municipal taxes from the date the |
8 | certificate of occupancy, or a certification of approval issued by the building inspector, or the date |
9 | on which the construction is first used for the purpose for which it was constructed, whichever is |
10 | earlier, prorated for the assessment year in which the construction is completed, provided, that the |
11 | rate of taxation is uniform within each class. The prorated tax is computed on the basis of the |
12 | applicable rate of tax with respect to the property, including the applicable rate of tax in any tax |
13 | district in which the property is subject to tax following completion of construction, on the date |
14 | the property becomes liable for the prorated tax in accordance with this section. |
15 | (b) The building inspector issuing the certificate of occupancy, or certification of |
16 | approval for those properties not requiring a certificate of occupancy shall, within ten (10) days |
17 | after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy or |
18 | certification of approval. |
19 | (c) Upon receipt by the assessor of the certification from the building inspector or by a |
20 | determination by the assessor that the construction is being used for the purpose for which it was |
21 | constructed, the assessor shall determine the increment by which assessment for the completed |
22 | construction exceeds the assessment for the immediately preceding assessment date. He or she |
23 | shall prorate the amount from the date of issuance of the certification of the building inspector or |
24 | the date on which the construction was first used for the purpose for which it was constructed, as |
25 | the case may be, to the assessment date immediately following and shall add the increment as |
26 | prorated to any as-yet uncertified tax roll for the immediately preceding assessment date. If the |
27 | roll has been certified the assessor shall within thirty (30) days notify the tax collector and the |
28 | record owner as appearing on the tax roll of the issuance of a prorated assessment in the manner |
29 | of any other addendum against real property in the town of Middletown. |
30 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
31 | may appeal to the assessment board of review in the manner of any other appeal of real property |
32 | assessment, except that those prorated assessments issued by addendum after the certification of |
33 | the tax roll for the preceding assessment date shall be appealed to the board of tax assessment |
34 | review within sixty (60) days from the mailing of the notification of additional assessment. Those |
| LC004704 - Page 27 of 42 |
1 | claiming to be aggrieved by a decision of the board of tax assessment review may seek further |
2 | relief in the manner of any other appeal of real property. |
3 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
4 | received after the normal billing date, within thirty (30) days thereafter mail or hand a bill to the |
5 | owner based upon the amount prorated by the assessor. The tax is due, payable and collectible as |
6 | other municipal taxes and subject to the same liens and processes of collection; provided, that the |
7 | tax is due and payable in a manner that the tax collector determines to best coincide with the |
8 | town's regular tax payment schedule so long as the entire tax is due and payable prior to the end |
9 | of the fiscal year of issuance. |
10 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
11 | upon which the new construction is located. |
12 | (g) This section applies only to taxes levied and property assessed in the town of |
13 | Middletown. |
14 | 44-5-13.29. Middletown -- Reduction in assessed value of real estate upon removal of |
15 | damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction |
16 | before it may be used for any purpose related to its use prior to the damage and following which, |
17 | the owner provides for complete demolition of the building with the material from demolition |
18 | being removed from the parcel of real property on which the building was situated and properly |
19 | disposed of or used as fill on the parcel for purposes of grading, the parcel shall be assessed for |
20 | purposes of property tax as of the date the demolition, removal, and grading are completed to the |
21 | satisfaction of the building inspector, and the assessment shall reflect a determination of the |
22 | assessed value of the parcel, exclusive of the assessment value of the building so damaged, |
23 | demolished, and removed; provided, that the building is not replaced or under construction on the |
24 | thirty-first (31st) day of December next succeeding. |
25 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
26 | demolition, removal, and grading are completed, as determined by the building inspector, until |
27 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
28 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
29 | completed is adjusted according the manner of other abatements in the town of Middletown. The |
30 | building inspector shall certify compliance with this section by certification as in § 44-5-13.6(a). |
31 | (c) This section is not applicable in the event of criminal activity or civil unrest or |
32 | natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or |
33 | hurricanes. |
34 | (d) This section applies only to assessments and taxes in the town of Middletown. |
| LC004704 - Page 28 of 42 |
1 | 44-5-13.30. Foster -- Assessment and taxation of new real estate construction and |
2 | newly created lots. -- (a) New real estate construction in the town of Foster completed after any |
3 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
4 | occupancy is issued or the date on which the new construction is first used for the purpose for |
5 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
6 | new construction is completed. New lots created after the assessment date will be assessed and |
7 | prorated as of the date of the approval of those lots. The prorated tax is computed on the basis of |
8 | the applicable rate of tax with respect to the property, including the applicable rate of tax in any |
9 | tax district in which the property is subject to tax following completion of the new construction |
10 | on the date the property becomes liable for the prorated tax in accordance with this section. |
11 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
12 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. The |
13 | planning department shall notify the assessor within ten (10) days of the approval of the new lots. |
14 | (c) (1) Not later than ninety (90) days after receipt by the assessor of the notice from the |
15 | building inspector or from a determination by the assessor that the new construction is being used |
16 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
17 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
18 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
19 | issuance of the certificate of occupancy or the date on which the new construction was first used |
20 | for the purpose for which it was constructed, as the case may be, to the assessment date |
21 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
22 | preceding assessment date and shall, within five (5) days, notify the record owner as appearing on |
23 | the tax roll and tax collector of the additional assessment. |
24 | (2) Not later than ninety (90) days after receipt by the assessor of notice from the |
25 | planning department of the creation of the new lot(s), the assessor shall determine the increment |
26 | by which the assessment for the new lot exceeds the assessment on the tax roll for the |
27 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
28 | approval to the assessment date immediately following and shall add the increment as prorated to |
29 | the tax roll for the immediately preceding assessment date and shall, within five (5) days, notify |
30 | the record owner as appearing on the tax roll and tax collector of the additional assessment. |
31 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
32 | may appeal to the assessment board of review within sixty (60) days from notification of the |
33 | additional assessment or to superior court as provided. |
34 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
| LC004704 - Page 29 of 42 |
1 | received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the |
2 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
3 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
4 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
5 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
6 | installments, as they are due and payable, and the several installments of a tax so due and payable |
7 | are equal. |
8 | (f) Nothing in this section authorizes the collection of taxes twice in respect of land upon |
9 | which the new construction is located. |
10 | (g) This section applies only to taxes levied and property assessed in the town of Foster. |
11 | 44-5-13.31. Johnston -- Reduction in assessed value of real estate upon removal of |
12 | damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction |
13 | before it may be used for any purpose related to its use prior to, and following which, the owner |
14 | provides for complete demolition of the building with the material from demolition being |
15 | removed from the parcel of real property on which the building was situated or used as fill on the |
16 | parcel for purposes of grading, the parcel shall be assessed for purposes of property tax of the |
17 | date the demolition, removal, and grading are completed to the satisfaction of the building |
18 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
19 | exclusive of the assessment value of the building so damaged, demolished, and removed. |
20 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
21 | demolition, removal, and grading are completed, as determined by the building inspector, until |
22 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
23 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
24 | completed is adjusted accordingly in the manner determined by the assessor. |
25 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
26 | to, erosion or demolition resulting from floods or hurricanes. |
27 | (d) This section applies only to assessments and taxes in the town of Johnston. |
28 | 44-5-13.32. Johnston -- Assessment and taxation of new real estate construction. -- |
29 | (a) The owner of record of new construction of real estate in the town of Johnston, completed |
30 | after any assessment date, is liable for the payment of municipal taxes from the date the |
31 | certificate of occupancy is issued or the date on which the new construction is first used for the |
32 | purpose for which it was constructed, whichever is earlier, prorated for the assessment year in |
33 | which the new construction is completed; provided, that the rate of taxation is uniform within |
34 | each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to |
| LC004704 - Page 30 of 42 |
1 | the property, including the applicable rate of tax in any tax district in which the property is |
2 | subject to tax following completion of the new construction, on the date the property becomes |
3 | liable for the prorated tax in accordance with this section. |
4 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
5 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
6 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
7 | building inspector or from a determination by the assessor that the new construction is being used |
8 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
9 | assessment for the completed construction exceeds the assessment on the tax roll for the |
10 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
11 | issuance of the certificate of occupancy or the date on which the new construction was first used |
12 | for the purpose for which it was constructed, as the case may be, to the assessment date |
13 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
14 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
15 | the tax roll and tax collector of the additional assessment. |
16 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
17 | may appeal to the assessment board of review within sixty (60) days from notification of the |
18 | additional assessment or to superior court as provided. |
19 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
20 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
21 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
22 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
23 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
24 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
25 | installments, as they are due and payable, and the several installments of a tax due and payable |
26 | are equal. |
27 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
28 | upon which the new construction is located. |
29 | (g) This section applies only to taxes levied and property assessed in the town of |
30 | Johnston. |
31 | 44-5-13.33. Bristol -- Assessment and taxation of new real estate construction. -- (a) |
32 | Completed new construction of real estate in the town of Bristol completed after any assessment |
33 | date is liable for the payment of municipal taxes from the date the certificate of occupancy is |
34 | issued or the date on which the new construction is first used for the purpose for which it was |
| LC004704 - Page 31 of 42 |
1 | constructed, whichever is earlier, prorated for the assessment year in which the new construction |
2 | is completed. The prorated tax is computed on the basis of the applicable rate of the tax with |
3 | respect to the property, including the applicable rate of tax in any tax district in which the |
4 | property is subject to tax following completion of the new construction, on the date the property |
5 | becomes liable for the prorated tax in accordance with this section. |
6 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
7 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
8 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
9 | building inspector or from a determination by the assessor that the new construction is being used |
10 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
11 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
12 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
13 | issuance of that certificate of occupancy or the date on which the new construction was first used |
14 | for the purpose for which it was constructed, as the case may be, to the assessment date |
15 | immediately following and shall add the increment as so prorated to the tax roll for the |
16 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
17 | appearing on the tax roll and tax collector of the additional assessment. |
18 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
19 | may appeal to the assessment board of review within sixty (60) days from notification of the |
20 | additional assessment or to superior court as provided. |
21 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
22 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
23 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
24 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
25 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
26 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
27 | installments, as they are due and payable, and the several installments of a tax due and payable |
28 | are equal. |
29 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
30 | upon which the new construction is located. |
31 | (g) This section applies only to taxes levied and properly assessed in the town of Bristol. |
32 | 44-5-13.34. Bristol -- Reduction in assessed value of real estate -- Removal of |
33 | damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a |
34 | building, the building remains damaged as to require reconstruction of seventy-five percent |
| LC004704 - Page 32 of 42 |
1 | (75%) or more before it may be used for any purpose related to its use prior to the damage and, |
2 | following which, the owner provides for seventy-five percent (75%) or more demolition of the |
3 | building, with the material from demolition being removed from the parcel of real property on |
4 | which the building was situated or used as fill on the parcel for purposes of grading, the parcel |
5 | shall be assessed for purposes of property tax as of the date of demolition, removal, and grading |
6 | are completed to the satisfaction of the building inspector and tax assessor, and the assessment |
7 | shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value |
8 | of the damaged building, demolished, or removed. |
9 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
10 | demolition, removal, and grading are completed, as determined by the building inspector, until |
11 | the thirty-first (31st) day of December next succeeding and the amount of property tax payable |
12 | with respect to the parcel for the assessment year in which demolition, removal, and grading are |
13 | completed is adjusted accordingly in the manner determined by the assessor. |
14 | (c) The Bristol town council is authorized to suspend this tax abatement policy for any |
15 | year in which so many buildings within the town of Bristol are so severely damaged that granting |
16 | reduced assessments for all would jeopardize the fiscal integrity of the town. |
17 | 44-5-13.35. Lincoln -- Assessment and taxation of new real estate construction. -- (a) |
18 | Construction of real estate in the town of Lincoln, except accessory structures, completed after |
19 | any assessment date is liable for the payment of municipal taxes from the date the certificate of |
20 | occupancy is issued or the date on which the construction is first used for the purpose for which it |
21 | was constructed, whichever is earlier, prorated for the assessment year in which the construction |
22 | is completed. New lots created after the assessment date will be assessed and prorated as of the |
23 | date of the approval of those lots. The prorated tax is computed on the basis of the applicable rate |
24 | of tax with respect to the property, including the applicable rate of tax in any tax district in which |
25 | the property is subject to tax following completion of construction, on the date the property |
26 | becomes liable for the prorated tax in accordance with this section. |
27 | (b) The building inspector issuing the certificate of occupancy shall, within thirty (30) |
28 | days after the issue, notify the assessor, in writing, including a copy of the certificate of |
29 | occupancy. The planning department shall notify the assessor within ten (10) days of the approval |
30 | of the new lots. |
31 | (c) (1) Upon receipt by the assessor of the certification from the building inspector or by |
32 | a determination by the assessor that the construction is being used for the purpose for which it |
33 | was constructed, the assessor shall determine the increment by which assessment for the |
34 | completed construction exceeds the assessment for the immediately preceding assessment date. |
| LC004704 - Page 33 of 42 |
1 | He or she shall prorate the amount from the date of issuance of the certification of the building |
2 | inspector or the date on which the construction was first used for the purpose for which it was |
3 | constructed, as the case may be, to the assessment date immediately following and shall add the |
4 | increment as prorated to any as-yet uncertified tax roll for the immediately preceding assessment |
5 | date. If the roll has been certified, the assessor shall, within thirty (30) days, notify the tax |
6 | collector and the record owner as appearing on the tax roll of the issuance of a prorated |
7 | assessment. |
8 | (2) Not later than ninety (90) days after receipt by the assessor of notice from the |
9 | planning department of the creation of the new lot(s), the assessor shall determine the increment |
10 | by which the assessment for the new lot exceeds the assessment on the tax roll for the |
11 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
12 | approval to the assessment date immediately following and shall add the increment as prorated to |
13 | the tax roll for the immediately preceding assessment date and shall, within thirty (30) days, |
14 | notify the record owner as appearing on the tax roll and tax collector of the additional assessment. |
15 | (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal |
16 | to the assessor within thirty (30) days from the date that the prorated tax payment is due without |
17 | penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within |
18 | ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may, |
19 | within thirty (30) days of the tax board of review's decision notice, file a petition in superior |
20 | court. |
21 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
22 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
23 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
24 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
25 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
26 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
27 | installments, as they are due and payable, and the several installments of a tax so due and payable |
28 | are equal. |
29 | (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect |
30 | to the land assessment or other improvements previously assessed on the immediately preceding |
31 | assessment date. |
32 | (g) This section applies only to taxes levied and property assessed in the town of |
33 | Lincoln. |
34 | 44-5-13.36. Warwick -- Assessment and taxation of new real estate construction. -- |
| LC004704 - Page 34 of 42 |
1 | (a) Completed new construction of real estate in the city of Warwick completed after any |
2 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
3 | occupancy is issued or the date on which the new construction is first used for the purpose for |
4 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
5 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
6 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
7 | the property is subject to tax following completion of the new construction, on the date the |
8 | property becomes liable for the prorated tax in accordance with this section. |
9 | (b) The building inspector issuing the certificate of occupancy shall, within ten (10) days |
10 | after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of |
11 | occupancy. |
12 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
13 | building inspector or from a determination by the assessor that the new construction is being used |
14 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
15 | assessment for the completed construction exceeds the assessment on the tax roll for the |
16 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
17 | issuance of the certificate of occupancy or the date on which the new construction was first used |
18 | for the purpose for which it was constructed, as the case may be, to the assessment date |
19 | immediately following and shall add the increment as so prorated to the tax roll for the |
20 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
21 | appearing on the tax roll and tax collector of the additional assessment. |
22 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
23 | may appeal to the assessment board of review within sixty (60) days from notification of the |
24 | additional assessment or to superior court as provided. |
25 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
26 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
27 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
28 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
29 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
30 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
31 | installments, as they are due and payable, and the several installments of a tax due and payable |
32 | are equal. |
33 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
34 | upon which the new construction is located. |
| LC004704 - Page 35 of 42 |
1 | (g) This section applies only to taxes levied and property assessed in the city of |
2 | Warwick. |
3 | 44-5-13.37. Assessment and taxation of new real estate construction and new lots in |
4 | the town of Warren. -- (a) Completed new construction of real estate in the town of Warren |
5 | completed after any assessment date is liable for the payment of municipal taxes from the date the |
6 | certificate of occupancy is issued or the date on which the new construction is first used for the |
7 | purpose for which it was constructed, whichever is earlier, prorated for the assessment year in |
8 | which the new construction is completed. New lots created after the assessment date will be |
9 | assessed and prorated as of the date of recording of the plat containing those lots. The prorated |
10 | tax is computed on the basis of the rate of tax applicable with respect to the property, including |
11 | the applicable rate of tax in any tax district in which the property is subject to tax following |
12 | completion of the new construction, on the date the property becomes liable for the prorated tax |
13 | in accordance with this section. |
14 | (b) The building official issuing the certificate shall, within ten (10) days after issuing |
15 | the certificate, notify the assessor of the issuance of the certificate of occupancy. |
16 | (c) The planning department shall notify the assessor within ten (10) days of the |
17 | recording of the plat containing new lots. |
18 | (d) Not later than ninety (90) days after receipt by the assessor of the notice from the |
19 | building inspector or from a determination by the assessor that the new construction is being used |
20 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
21 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
22 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
23 | issuance of the certificate of occupancy or the date on which the new construction was first used |
24 | for the purpose for which it was constructed, as the case may be, to the assessment date |
25 | immediately following and shall add the increment as so prorated to the tax roll for the |
26 | immediately preceding assessment date and shall within five (5) days notify the record owner as |
27 | appearing on the tax roll and tax collector of the additional assessment. |
28 | (e) Not later than ninety (90) days after receiving notice that a plat containing a new lot |
29 | or lots has been recorded, the assessor will assess the new lot as if the lot had been in existence on |
30 | the immediately preceding assessment date. However, the assessor shall prorate the amount from |
31 | the date of recording of the plat containing the new lot. |
32 | (f) Any person claiming to be aggrieved by the action of the assessor under this section |
33 | may appeal to the assessment board of review within sixty (60) days from notification of the |
34 | additional assessment or to superior court as provided. |
| LC004704 - Page 36 of 42 |
1 | (g) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
2 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
3 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
4 | as other municipal taxes, tax is due and payable in an initial or single installment due and payable |
5 | not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any |
6 | remaining, regular installments, as they are due and payable, and the several installments of a tax |
7 | due and payable are equal. |
8 | (h) Nothing in this section authorizes the collection of taxes twice in respect of the land |
9 | upon which the new construction is located. |
10 | (i) This section applies only to taxes levied and properly assessed in the town of Warren. |
11 | 44-5-13.38. Assessment and taxation of new real estate construction in the town of |
12 | Exeter. -- (a) Completed new construction of real estate in the town of Exeter completed after |
13 | any assessment date is liable for the payment of municipal taxes from the date the certificate of |
14 | occupancy is issued or the date on which the new construction is first used for the purpose for |
15 | which it was constructed, whichever is earlier, prorated for the assessment year in which the new |
16 | construction is completed. The prorated tax is computed on the basis of the rate of tax applicable |
17 | with respect to the property, including the applicable rate of tax in any tax district in which the |
18 | property is subject to tax following completion of the new construction, on the date the property |
19 | becomes liable for the prorated tax in accordance with this section. |
20 | (b) The building official issuing the certificate shall, within ten (10) days after issuing |
21 | the certificate, notify the assessor of the issuance of the certificate of occupancy. |
22 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
23 | building inspector or from a determination by the assessor that the new construction is being used |
24 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
25 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
26 | immediately preceding assessment date. The assessor shall prorate the amount from the date of |
27 | issuance of the certificate of occupancy or the date on which the new construction was first used |
28 | for the purpose for which it was constructed, as the case may be, to the assessment date |
29 | immediately following and shall add the increment as so prorated to the tax roll for the |
30 | immediately preceding assessment date and shall, within five (5) days, notify the record owner as |
31 | appearing on the tax roll and tax collector of the additional assessment. |
32 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
33 | may appeal to the assessment board of review within sixty (60) days from notification of the |
34 | additional assessment or to superior court as provided. |
| LC004704 - Page 37 of 42 |
1 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
2 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
3 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
4 | as other municipal taxes and shall be subject to the same liens and processes of collection; |
5 | provided, that the tax is due and payable in an initial or single installment due and payable not |
6 | sooner than fifteen (15) days after the date the bill is mailed or handed to the owner, and in any |
7 | remaining, regular installments as they are due and payable, and the several installments of a tax |
8 | due and payable shall be equal. |
9 | (f) Nothing in this section shall be deemed to authorize the collection of taxes twice with |
10 | respect to the land upon which the new construction is located. |
11 | (g) This section applies only to taxes levied and properly assessed in the town of Exeter. |
12 | 44-5-71. Jamestown -- Reduction in assessed value of real estate upon removal of |
13 | damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction |
14 | before it may be used for any purpose related to its use prior to the damage, and following which |
15 | the owner provides for complete demolition of the building with the material from demolition |
16 | being removed from the parcel of real property on which the building was situated or used as fill |
17 | on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as |
18 | of the date the demolition, removal and grading are completed, to the satisfaction of the building |
19 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
20 | exclusive of the assessment value of the building so damaged, demolished and removed. |
21 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
22 | demolition, removal and grading are completed, as determined by the building inspector, until the |
23 | thirty-first (31st) day of December next succeeding, and the amount of property tax payable with |
24 | respect to the parcel for the assessment year in which demolition, removal and grading are |
25 | completed is adjusted accordingly in the manner determined by the assessor. |
26 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
27 | to, erosion or demolition resulting from floods or hurricanes. |
28 | (d) This section applies only to assessments and taxes in the town of Jamestown. |
29 | 44-5-72. Jamestown -- Assessment and taxation of new real estate construction. -- (a) |
30 | Completed new construction of real estate in the town of Jamestown completed after any |
31 | assessment date is liable for the payment of municipal taxes from the date the certificate of |
32 | occupancy is issued or the date on which the new construction is first used for the purpose for |
33 | which it was constructed, whichever is the earlier, prorated for the assessment year in which the |
34 | new construction is completed. The prorated tax is computed on the basis of the applicable rate of |
| LC004704 - Page 38 of 42 |
1 | tax with respect to the property, including the applicable rate of tax in any tax district in which |
2 | the property is subject to tax following completion of the new construction, on the date the |
3 | property becomes liable for the prorated tax in accordance with this section. |
4 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
5 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
6 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
7 | building inspector or from a determination by the assessor that the new construction is being used |
8 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
9 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
10 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
11 | issuance of the certificate of occupancy or the date on which the new construction was first used |
12 | for the purpose for which it was constructed, as the case may be, to the assessment date |
13 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
14 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
15 | the tax roll and tax collector of the additional assessment. |
16 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
17 | may appeal to the assessment board of review within sixty (60) days from notification of the |
18 | additional assessment or to superior court as provided. |
19 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
20 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
21 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
22 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
23 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
24 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
25 | installments, as they are due and payable, and the several installments of a tax due and payable |
26 | are equal. |
27 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
28 | upon which the new construction is located. |
29 | (g) This section applies only to taxes levied and property assessed in the town of |
30 | Jamestown. |
31 | SECTION 2. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local |
32 | Taxes" is hereby amended by adding thereto the following sections: |
33 | 44-5-85. Assessment and taxation of new real estate construction. -- (a) Subject to |
34 | §44-5-86(d) a city or town council may, by ordinance containing the terms and conditions |
| LC004704 - Page 39 of 42 |
1 | contained herein, provide that assessment and taxation of new construction of real estate |
2 | completed after any assessment date shall be liable for the payment of municipal taxes from the |
3 | date the certificate of occupancy is issued or the date on which the new construction is first used |
4 | for the purpose for which it was constructed, whichever is the earlier, prorated for the assessment |
5 | year in which the new construction is completed. The prorated tax shall be computed on the basis |
6 | of the applicable rate of tax with respect to the property, including the applicable rate of tax in |
7 | any tax district in which the property is subject to tax following completion of the new |
8 | construction, on the date the property becomes liable for the prorated tax in accordance with this |
9 | section. |
10 | (b) The building inspector issuing the certificate shall, within ten (10) days after issuing |
11 | the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. |
12 | (c) Not later than ninety (90) days after receipt by the assessor of the notice from the |
13 | building inspector or from a determination by the assessor that the new construction is being used |
14 | for the purpose for which it was constructed, the assessor shall determine the increment by which |
15 | the assessment for the completed construction exceeds the assessment on the tax roll for the |
16 | immediately preceding assessment date. The assessor shall prorate that amount from the date of |
17 | issuance of the certificate of occupancy or the date on which the new construction was first used |
18 | for the purpose for which it was constructed, as the case may be, to the assessment date |
19 | immediately following and shall add the increment as prorated to the tax roll for the immediately |
20 | preceding assessment date and shall within five (5) days notify the record owner as appearing on |
21 | the tax roll and tax collector of the additional assessment. |
22 | (d) Any person claiming to be aggrieved by the action of the assessor under this section |
23 | may appeal to the assessment board of review within sixty (60) days from notification of the |
24 | additional assessment or to superior court as provided. |
25 | (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is |
26 | received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the |
27 | owner based upon an amount prorated by the assessor. The tax is due and payable and collectible |
28 | as other municipal taxes and subject to the same liens and processes of collection; provided, that |
29 | the tax is due and payable in an initial or single installment due and payable not sooner than thirty |
30 | (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular |
31 | installments, as they are due and payable, and the several installments of a tax due and payable |
32 | are equal. |
33 | (f) Nothing in this section authorizes the collection of taxes twice in respect of the land |
34 | upon which the new construction is located. |
| LC004704 - Page 40 of 42 |
1 | 44-5-86. Reduction in assessed value of real estate upon removal of damaged |
2 | buildings.-- (a) Whenever a building is damaged as to require total reconstruction before it may |
3 | be used for any purpose related to its use prior to the damage, and following which the owner |
4 | provides for complete demolition of the building with the material from the demolition being |
5 | removed from the parcel of real property on which the building was situated or used as fill on the |
6 | parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the |
7 | date the demolition, removal and grading are completed, to the satisfaction of the building |
8 | inspector, and the assessment shall reflect a determination of the assessed value of the parcel, |
9 | exclusive of the assessment value of the building so damaged, demolished and removed. |
10 | (b) The adjusted assessment is applicable with respect to the parcel from the date |
11 | demolition, removal and grading are completed, as determined by the building inspector, until the |
12 | next succeeding December 31, and the amount of property tax payable with respect to the parcel |
13 | for the assessment year in which demolition, removal and grading are completed is adjusted |
14 | accordingly in the manner determined by the assessor. |
15 | (c) This section is not applicable in the event of natural disasters such as, but not limited |
16 | to, erosion or demolition resulting from floods or hurricanes. |
17 | (d) Any city or town council that adopts §44-5-85 shall adopt this section. |
18 | SECTION 3. This act shall take effect upon passage. |
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LC004704 | |
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| LC004704 - Page 41 of 42 |
EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES | |
*** | |
1 | This act would provide for enabling legislation relative to the assessment and taxation of |
2 | new real estate construction and reductions in assessed value of real estate upon removal of |
3 | damaged buildings by repealing sections of law requiring said tax and implementation of a new |
4 | enabling section providing the manner in which a city or town may tax such property. |
5 | This act would take effect upon passage. |
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LC004704 | |
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| LC004704 - Page 42 of 42 |