2016 -- S 2442

========

LC004704

========

     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

     Introduced By: Senator John A. Pagliarini

     Date Introduced: February 11, 2016

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

     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-

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,

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,

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,

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,

44-5-71 and 44-5-72 of the General Laws in Chapter 44-5 entitled "Levy and Assessment of

Local Taxes" are hereby repealed.

     44-5-13.2. South Kingstown -- Assessment and taxation of new real estate

construction. -- (a) Completed new construction of real estate, including manufactured homes or

dwellings or living units on leased land, in the town of South Kingstown completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of use

and occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building official issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, the assessor in writing of the issuance of the certificate of use and

occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building official or after a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of use and occupancy or the date on which the new construction was

first used for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment. In a property revaluation

year, the assessor shall determine the increment by which the assessment for the completed

construction exceeds the assessment on the tax roll for the immediately preceding assessment

date, shall prorate that amount from the date of issuance of the certificate of use and occupancy or

the date on which the new construction was first used for the purpose for which it was

constructed, to the assessment date immediately following, and shall add the increment as

prorated to the tax roll for the immediately preceding assessment date not later than forty-five

(45) days after the date the tax roll is certified, or forty-five (45) days after receipt by the assessor

of the notice from the building official or after a determination by the assessor that the new

construction is being used for the purpose for which it was constructed.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of South

LC004704 - Page 2 of 42

Kingstown.

     44-5-13.2.1. West Warwick -- Assessment and taxation of new real estate

construction. -- (a) Completed new construction of real estate in the town of West Warwick

completed after any assessment date is liable for the payment of municipal taxes from the date the

certificate of occupancy is issued or the date on which the new construction is first used for the

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

which the new construction is completed. The prorated tax is computed on the basis of the

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

district in which the property is subject to tax following completion of the new construction, on

the date the property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review with sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

LC004704 - Page 3 of 42

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of West

Warwick.

     44-5-13.2.2. Barrington -- Assessment and taxation of new real estate construction. -

- (a) Completed new construction of real estate in the town of Barrington completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

with respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

LC004704 - Page 4 of 42

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and properly assessed in the town of

Barrington.

     44-5-13.2.4. Newport -- Assessment and taxation of new real estate construction. --

(a) Completed new construction of real estate in the city of Newport completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

with respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor this section may

appeal to the assessment board of review within sixty (60) days from notification of the additional

assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

LC004704 - Page 5 of 42

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the city of Newport.

     44-5-13.3. Reduction in assessed value of real estate upon removal of damaged

buildings. -- (a) Whenever a building is damaged as to require total reconstruction before it may

be used for any purpose related to its use prior to that damage and following which, the owner

provides for complete demolition of the building with the material from demolition being

removed from the parcel of real property on which the building was situated or used as fill on the

parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the

date the demolition, removal, and grading are completed to the satisfaction of the building

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

exclusive of the assessment value of the building damaged, demolished, and removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date the

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) This section is not applicable in the event of natural disasters such as, but not limited

to, erosion or demolition resulting from floods or hurricanes.

      (d) This section applies only to assessments and taxes in the towns of South Kingstown,

North Kingstown, West Warwick and Barrington.

     44-5-13.4. Richmond -- Assessment and taxation of new real estate construction. --

(a) Completed new construction of real estate in the town of Richmond completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate of occupancy shall, within ten (10) days

LC004704 - Page 6 of 42

after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of

occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Richmond.

     44-5-13.5. Richmond -- Reduction in assessed value of real estate -- Removal of

damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a

building, the building remains damaged as to require reconstruction of seventy-five percent

(75%) or more before it may be used for any purpose related to its use prior to the damage and,

following which, the owner provides for seventy-five percent (75%) or more demolition of the

building, with the material from demolition being removed from the parcel of real property on

which the building was situated or used as fill on the parcel for purposes of grading, the parcel

LC004704 - Page 7 of 42

shall be assessed for purposes of property tax as of the date the demolition, removal, and grading

are completed to the satisfaction of the building inspector and tax assessor, and the assessment

shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value

of the damaged building, demolished, or removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) The Richmond town council is authorized to suspend this tax abatement policy for

any year in which so many buildings within the town of Richmond are so severely damaged that

granting reduced assessments for all would jeopardize the fiscal integrity of the town.

      (d) This section applies only to assessment and taxes in the town of Richmond.

     44-5-13.6. Coventry -- Assessment and taxation of new real estate construction. -- (a)

Completed new construction of real estate in the town of Coventry completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

with respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as prorated to the tax roll for the immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

LC004704 - Page 8 of 42

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Coventry.

     44-5-13.7. Coventry -- Reduction in assessed value of real estate upon removal of

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

before it may be used for any purpose related to its use prior to the damage and following which,

the owner provides for complete demolition of the building with the material from demolition

being removed from the parcel of real property on which the building was situated or used as fill

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

of the date the demolition, removal, and grading are completed to the satisfaction of the building

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

exclusive of the assessment value of the building so damaged, demolished, and removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) This section is not applicable in the event of natural disasters such as, but not limited

to, erosion or demolition resulting from floods or hurricanes.

      (d) This section applies only to assessments and taxes in the town of Coventry.

     44-5-13.8. Newport -- Assessment and taxation of new real estate construction. -- (a)

Completed new construction of real estate completed after any assessment date is liable for the

LC004704 - Page 9 of 42

payment of municipal taxes from the date the certificate of occupancy is issued or the date on

which the new construction is first used for the purpose for which it was constructed, whichever

is the earlier, prorated for the assessment year in which the new construction is completed. The

prorated tax is computed on the basis of the applicable rate of tax with respect to the property,

including the applicable rate of tax in any tax district in which the property is subject to tax

following completion of the new construction, on the date the property becomes liable for the

prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as prorated to the tax roll for the immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to assessments and taxes in the city of Newport.

     44-5-13.9. Newport -- Reduction in assessed value of real estate upon removal of

LC004704 - Page 10 of 42

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

before it may be used for any purpose related to its use prior to the damage and following which,

the owner provides for complete demolition of the building with the material from demolition

being removed from the parcel of real property on which the building was situated or used as fill

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

of the date the demolition, removal, and grading are completed to the satisfaction of the building

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

exclusive of the assessment value of the building so damaged, demolished, and removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) This section is not applicable in the event of natural disasters such as, but not limited

to, erosion or demolition resulting from floods or hurricanes.

      (d) This section applies only to assessments and taxes in the city of Newport.

     44-5-13.10. Hopkinton -- Assessment and taxation of new real estate construction. --

(a) Completed new construction of real estate in the town of Hopkinton completed after any

assessment date is liable for the payment of municipal taxes thirty (30) days after the date the

certificate of occupancy is issued or the date on which the new construction is first used for the

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

which the new construction is completed. The prorated tax is computed on the basis of the

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

district in which the property is subject to tax following completion of the new construction, on

the date the property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. He or she shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

LC004704 - Page 11 of 42

immediately following and shall add the increment as prorated to the tax role for the immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Hopkinton.

     44-5-13.12. North Kingstown -- Assessment and taxation of new real estate

construction. -- (a) Completed new construction of real estate in the town of North Kingstown

completed after any assessment date is liable for the payment of municipal taxes from the date the

certificate of occupancy is issued or the date on which the new construction is first used for the

purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in

which the new construction is completed. The prorated tax is computed on the basis of the

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

district in which the property is subject to tax following completion of the new construction, on

the date the property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

LC004704 - Page 12 of 42

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as prorated to the tax roll for the immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of North

Kingstown.

     44-5-13.13. Portsmouth -- Assessment and taxation of new real estate construction. -

- (a) Completed new construction of real estate in the town of Portsmouth completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

construction is completed; provided, that the rate of taxation is uniform within each class. The

prorated tax is computed on the basis of the applicable rate of tax with respect to the property,

including the applicable rate of tax in any tax district in which the property is subject to tax

following completion of the new construction, on the date the property becomes liable for the

prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

LC004704 - Page 13 of 42

for the purpose for which it was constructed, the assessor shall determine the increment by which

assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. He or she shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as prorated to the tax roll for the immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Portsmouth.

     44-5-13.14. Portsmouth -- Reduction in assessed value of real estate upon removal of

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

before it may be used for any purpose related to its use prior to the damage and following which,

the owner provides for complete demolition of the building with the material from demolition

being removed from the parcel of real property on which the building was situated or used as fill

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

of the date the demolition, removal, and grading are completed to the satisfaction of the building

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

exclusive of the assessment value of the building so damaged, demolished, and removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

LC004704 - Page 14 of 42

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) This section is not applicable in the event of natural disasters such as, but not limited

to, erosion or demolition resulting from floods or hurricanes.

      (d) This section applies only to assessments and taxes in the town of Portsmouth.

     44-5-13.15. East Greenwich -- Assessment and taxation of new real estate

construction. -- (a) Completed new construction of real estate in the town of East Greenwich

completed after any assessment date is liable for the payment of municipal taxes from the date the

certificate of occupancy is issued or the date on which the new construction is first used for the

purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in

which the new construction is completed. The prorated tax is computed on the basis of the

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

district in which the property is subject to tax following completion of the new construction, on

the date the property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, to the assessment date immediately following and

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

LC004704 - Page 15 of 42

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of East

Greenwich.

     44-5-13.16. Cumberland -- Assessment and taxation of new real estate construction.

-- (a) Completed new construction of real estate in the town of Cumberland completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, to the assessment date immediately following and

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

LC004704 - Page 16 of 42

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice of the land upon which

the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Cumberland.

     44-5-13.17. North Providence -- Assessment and taxation of new real estate

construction. -- (a) Completed new construction of real estate in the town of North Providence

completed after any assessment date is liable for the payment of municipal taxes from the date the

certificate of occupancy is issued or the date on which the new construction is first used for the

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

which the new construction is completed. The prorated tax is computed on the basis of the

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

district in which the property is subject to tax following completion of the new construction, on

the date the property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor may appeal to the

assessment board of review within sixty (60) days from notification of the additional assessment

or to superior court as provided.

LC004704 - Page 17 of 42

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of North

Providence.

     44-5-13.18. Smithfield -- Assessment and taxation of real estate construction. -- (a)

Completed new construction of real estate in the town of Smithfield completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

LC004704 - Page 18 of 42

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Smithfield.

     44-5-13.19. Westerly -- Assessment and taxation of new real estate construction. --

(a) Completed new construction of real estate in the town of Westerly completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) After certification of the tax roll, on or before June 15th, and not later than ninety

(90) days, after receipt by the assessor of the notice from the building inspector or from a

determination by the assessor that the new construction is being used for the purpose for which it

was constructed, the assessor shall determine the increment by which the assessment for the

completed construction exceeds the assessment on the tax roll for the immediately preceding

assessment date. The assessor shall prorate that amount from the date of issuance of the certificate

of occupancy or the date on which the new construction was first used for the purpose for which

it was constructed, as the case may be, to the assessment date immediately following and shall

add the increment as so prorated to the tax roll for the immediately preceding assessment date and

LC004704 - Page 19 of 42

shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of

the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal

to the assessor within thirty (30) days from the date that the prorated tax payment is due without

penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within

ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may,

within thirty (30) days of the tax board of review's decision notice, file a petition in Superior

Court.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

is be equal.

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

to the land assessment or other improvements previously assessed on the immediate preceding

assessment date.

      (g) This section only applies apply to taxes levied and property assessed in the town of

Westerly.

     44-5-13.20. Burrillville -- Assessment and taxation of new real estate construction. --

(a) New construction of real estate in the town of Burrillville completed after any assessment date

is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or

the date on which the new construction is first used for the purpose for which it was constructed,

whichever is the earlier, prorated for the assessment year in which the new construction is

completed. The prorated tax will be computed on the basis of the applicable rate of tax with

respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

LC004704 - Page 20 of 42

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor may appeal the

determinations of the assessor to the assessment board of review within sixty (60) days from

notification of the additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and shall be subject to the same liens and processes of collection;

provided, that the tax is due and payable in an initial or single installment due and payable not

sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any

remaining, regular installments, as they are due and payable, and the several installments of a tax

so due and payable shall be equal.

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

of the land upon which the new construction is located.

      (g) This section shall only apply to taxes levied and property assessed in the town of

Burrillville.

     44-5-13.22. Scituate -- Assessment and taxation of new real estate construction. -- (a)

Completed new construction of real estate in the town of Scituate completed after any assessment

date is liable for the payment of municipal taxes from the date the certificate of occupancy is

issued or the date on which the new construction is first used for the purpose for which it was

constructed, whichever is the earlier, prorated for the assessment year in which the new

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

with respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

LC004704 - Page 21 of 42

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, to the assessment date immediately following and

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Scituate.

     44-5-13.23. North Smithfield -- Assessment and taxation and new real estate

construction. -- (a) Completed new construction of real estate completed after any assessment

date is liable for the payment of municipal taxes from the date the certificate of occupancy is

issued or the date on which the new construction is first used for the purpose for which it was

constructed, whichever is the earlier, prorated for the assessment year in which the new

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

with respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

LC004704 - Page 22 of 42

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it is constructed, as the case may be, to the assessment date

immediately following and shall add the increment as prorated to the tax roll for the immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within ninety (90) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to assessments and taxes in the town of North Smithfield.

     44-5-13.24. North Smithfield -- Reduction in assessed value of real estate -- Removal

of damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a

building, the building remains damaged as to require reconstruction of seventy-five percent

(75%) or more before it may be used for any purpose related to its use prior to the damage and,

following which, the owner provides for seventy-five percent (75%) or more demolition of the

building, with the material from demolition being removed from the parcel of real property on

which the building was situated or used as fill on the parcel for the purposes of grading, the parcel

shall be assessed for purposes of property tax as of the date the demolition, removal, and grading

LC004704 - Page 23 of 42

are completed to the satisfaction of the building inspector and tax assessor, and the assessment

shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value

of the building so damaged, demolished, or removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) The North Smithfield town council is authorized to suspend this tax abatement policy

for any year in which so many buildings within the town of North Smithfield are so severely

damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the

town.

      (d) This section applies only to assessment and taxes in the town of North Smithfield.

     44-5-13.25. Narragansett -- Assessment and taxation of new real estate construction.

-- (a) Completed new construction of real estate in the town of Narragansett completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) After certification of the tax roll, on or before June 15th, and not later than ninety

(90) days, after receipt by the assessor of the notice from the building inspector or from a

determination by the assessor that the new construction is being used for the purpose for which it

was constructed, the assessor shall determine the increment by which the assessment for the

completed construction exceeds the assessment on the tax roll for the immediately preceding

assessment date. The assessor shall prorate that amount from the date of issuance of the certificate

of occupancy or the date on which the new construction was first used for the purpose for which

it was constructed, as the case may be, to the assessment date immediately preceding assessment

date and shall within five (5) days notify the record owner as appearing on the tax roll and tax

collector of the additional assessment.

LC004704 - Page 24 of 42

      (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal

to the assessor within thirty (30) days from the date that the prorated tax payment is due without

penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within

ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may

within thirty (30) days of the tax board of review's decision notice, file a petition in superior

court.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

to the land assessment or other improvements previously assessed on the immediate preceding

assessment date.

      (g) This section only applies to taxes levied and property assessed in the town of

Narragansett.

     44-5-13.26. Tiverton -- Reduction in assessed value of real estate upon removal of

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

before it may be used for any purpose related to its use prior to the damage and following which,

the owner provides for complete demolition of the building with the material from demolition

being removed from the parcel of real property on which the building was situated or used as fill

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

of the date the demolition, removal, and grading are completed to the satisfaction of the building

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

exclusive of the assessment value of the building so damaged, demolished, and removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) This section is not applicable in the event of natural disasters such as, but not limited

LC004704 - Page 25 of 42

to, erosion or demolition resulting from floods or hurricanes.

      (d) This section applies only to assessments and taxes in the town of Tiverton.

     44-5-13.27. Tiverton -- Assessment and taxation of new real estate construction. --

(a) Completed new construction of real estate in the town of Tiverton completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, to the assessment date immediately following and

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

LC004704 - Page 26 of 42

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Tiverton.

     44-5-13.28. Middletown -- Assessment and taxation of new real estate construction. -

- (a) Construction of real estate in the town of Middletown, except accessory structures,

completed after any assessment date is liable for the payment of municipal taxes from the date the

certificate of occupancy, or a certification of approval issued by the building inspector, or the date

on which the construction is first used for the purpose for which it was constructed, whichever is

earlier, prorated for the assessment year in which the construction is completed, provided, that the

rate of taxation is uniform within each class. The prorated tax is computed on the basis of the

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

district in which the property is subject to tax following completion of construction, on the date

the property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate of occupancy, or certification of

approval for those properties not requiring a certificate of occupancy shall, within ten (10) days

after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy or

certification of approval.

      (c) Upon receipt by the assessor of the certification from the building inspector or by a

determination by the assessor that the construction is being used for the purpose for which it was

constructed, the assessor shall determine the increment by which assessment for the completed

construction exceeds the assessment for the immediately preceding assessment date. He or she

shall prorate the amount from the date of issuance of the certification of the building inspector or

the date on which the construction was first used for the purpose for which it was constructed, as

the case may be, to the assessment date immediately following and shall add the increment as

prorated to any as-yet uncertified tax roll for the immediately preceding assessment date. If the

roll has been certified the assessor shall within thirty (30) days notify the tax collector and the

record owner as appearing on the tax roll of the issuance of a prorated assessment in the manner

of any other addendum against real property in the town of Middletown.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review in the manner of any other appeal of real property

assessment, except that those prorated assessments issued by addendum after the certification of

the tax roll for the preceding assessment date shall be appealed to the board of tax assessment

review within sixty (60) days from the mailing of the notification of additional assessment. Those

LC004704 - Page 27 of 42

claiming to be aggrieved by a decision of the board of tax assessment review may seek further

relief in the manner of any other appeal of real property.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within thirty (30) days thereafter mail or hand a bill to the

owner based upon the amount prorated by the assessor. The tax is due, payable and collectible as

other municipal taxes and subject to the same liens and processes of collection; provided, that the

tax is due and payable in a manner that the tax collector determines to best coincide with the

town's regular tax payment schedule so long as the entire tax is due and payable prior to the end

of the fiscal year of issuance.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Middletown.

     44-5-13.29. Middletown -- Reduction in assessed value of real estate upon removal of

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

before it may be used for any purpose related to its use prior to the damage and following which,

the owner provides for complete demolition of the building with the material from demolition

being removed from the parcel of real property on which the building was situated and properly

disposed of or used as fill on the parcel for purposes of grading, the parcel shall be assessed for

purposes of property tax as of the date the demolition, removal, and grading are completed to the

satisfaction of the building inspector, and the assessment shall reflect a determination of the

assessed value of the parcel, exclusive of the assessment value of the building so damaged,

demolished, and removed; provided, that the building is not replaced or under construction on the

thirty-first (31st) day of December next succeeding.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted according the manner of other abatements in the town of Middletown. The

building inspector shall certify compliance with this section by certification as in § 44-5-13.6(a).

      (c) This section is not applicable in the event of criminal activity or civil unrest or

natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or

hurricanes.

      (d) This section applies only to assessments and taxes in the town of Middletown.

LC004704 - Page 28 of 42

     44-5-13.30. Foster -- Assessment and taxation of new real estate construction and

newly created lots. -- (a) New real estate construction in the town of Foster completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. New lots created after the assessment date will be assessed and

prorated as of the date of the approval of those lots. The prorated tax is computed on the basis of

the applicable rate of tax with respect to the property, including the applicable rate of tax in any

tax district in which the property is subject to tax following completion of the new construction

on the date the property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. The

planning department shall notify the assessor within ten (10) days of the approval of the new lots.

      (c) (1) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as prorated to the tax roll for the immediately

preceding assessment date and shall, within five (5) days, notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (2) Not later than ninety (90) days after receipt by the assessor of notice from the

planning department of the creation of the new lot(s), the assessor shall determine the increment

by which the assessment for the new lot exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

approval to the assessment date immediately following and shall add the increment as prorated to

the tax roll for the immediately preceding assessment date and shall, within five (5) days, notify

the record owner as appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

LC004704 - Page 29 of 42

received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of land upon

which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of Foster.

     44-5-13.31. Johnston -- Reduction in assessed value of real estate upon removal of

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

before it may be used for any purpose related to its use prior to, and following which, the owner

provides for complete demolition of the building with the material from demolition being

removed from the parcel of real property on which the building was situated or used as fill on the

parcel for purposes of grading, the parcel shall be assessed for purposes of property tax of the

date the demolition, removal, and grading are completed to the satisfaction of the building

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

exclusive of the assessment value of the building so damaged, demolished, and removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) This section is not applicable in the event of natural disasters such as, but not limited

to, erosion or demolition resulting from floods or hurricanes.

      (d) This section applies only to assessments and taxes in the town of Johnston.

     44-5-13.32. Johnston -- Assessment and taxation of new real estate construction. --

(a) The owner of record of new construction of real estate in the town of Johnston, completed

after any assessment date, is liable for the payment of municipal taxes from the date the

certificate of occupancy is issued or the date on which the new construction is first used for the

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

which the new construction is completed; provided, that the rate of taxation is uniform within

each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to

LC004704 - Page 30 of 42

the property, including the applicable rate of tax in any tax district in which the property is

subject to tax following completion of the new construction, on the date the property becomes

liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as prorated to the tax roll for the immediately

preceding assessment date and shall within five (5) days notify the record owner as appearing on

the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and property assessed in the town of

Johnston.

     44-5-13.33. Bristol -- Assessment and taxation of new real estate construction. -- (a)

Completed new construction of real estate in the town of Bristol completed after any assessment

date is liable for the payment of municipal taxes from the date the certificate of occupancy is

issued or the date on which the new construction is first used for the purpose for which it was

LC004704 - Page 31 of 42

constructed, whichever is earlier, prorated for the assessment year in which the new construction

is completed. The prorated tax is computed on the basis of the applicable rate of the tax with

respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of that certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (g) This section applies only to taxes levied and properly assessed in the town of Bristol.

     44-5-13.34. Bristol -- Reduction in assessed value of real estate -- Removal of

damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a

building, the building remains damaged as to require reconstruction of seventy-five percent

LC004704 - Page 32 of 42

(75%) or more before it may be used for any purpose related to its use prior to the damage and,

following which, the owner provides for seventy-five percent (75%) or more demolition of the

building, with the material from demolition being removed from the parcel of real property on

which the building was situated or used as fill on the parcel for purposes of grading, the parcel

shall be assessed for purposes of property tax as of the date of demolition, removal, and grading

are completed to the satisfaction of the building inspector and tax assessor, and the assessment

shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value

of the damaged building, demolished, or removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal, and grading are completed, as determined by the building inspector, until

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

with respect to the parcel for the assessment year in which demolition, removal, and grading are

completed is adjusted accordingly in the manner determined by the assessor.

      (c) The Bristol town council is authorized to suspend this tax abatement policy for any

year in which so many buildings within the town of Bristol are so severely damaged that granting

reduced assessments for all would jeopardize the fiscal integrity of the town.

     44-5-13.35. Lincoln -- Assessment and taxation of new real estate construction. -- (a)

Construction of real estate in the town of Lincoln, except accessory structures, completed after

any assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the construction is first used for the purpose for which it

was constructed, whichever is earlier, prorated for the assessment year in which the construction

is completed. New lots created after the assessment date will be assessed and prorated as of the

date of the approval of those lots. The prorated tax is computed on the basis of the applicable rate

of tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate of occupancy shall, within thirty (30)

days after the issue, notify the assessor, in writing, including a copy of the certificate of

occupancy. The planning department shall notify the assessor within ten (10) days of the approval

of the new lots.

      (c) (1) Upon receipt by the assessor of the certification from the building inspector or by

a determination by the assessor that the construction is being used for the purpose for which it

was constructed, the assessor shall determine the increment by which assessment for the

completed construction exceeds the assessment for the immediately preceding assessment date.

LC004704 - Page 33 of 42

He or she shall prorate the amount from the date of issuance of the certification of the building

inspector or the date on which the construction was first used for the purpose for which it was

constructed, as the case may be, to the assessment date immediately following and shall add the

increment as prorated to any as-yet uncertified tax roll for the immediately preceding assessment

date. If the roll has been certified, the assessor shall, within thirty (30) days, notify the tax

collector and the record owner as appearing on the tax roll of the issuance of a prorated

assessment.

      (2) Not later than ninety (90) days after receipt by the assessor of notice from the

planning department of the creation of the new lot(s), the assessor shall determine the increment

by which the assessment for the new lot exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

approval to the assessment date immediately following and shall add the increment as prorated to

the tax roll for the immediately preceding assessment date and shall, within thirty (30) days,

notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal

to the assessor within thirty (30) days from the date that the prorated tax payment is due without

penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within

ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may,

within thirty (30) days of the tax board of review's decision notice, file a petition in superior

court.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax so due and payable

are equal.

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

to the land assessment or other improvements previously assessed on the immediately preceding

assessment date.

      (g) This section applies only to taxes levied and property assessed in the town of

Lincoln.

     44-5-13.36. Warwick -- Assessment and taxation of new real estate construction. --

LC004704 - Page 34 of 42

(a) Completed new construction of real estate in the city of Warwick completed after any

assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

tax with respect to the property, including the applicable rate of tax in any tax district in which

the property is subject to tax following completion of the new construction, on the date the

property becomes liable for the prorated tax in accordance with this section.

      (b) The building inspector issuing the certificate of occupancy shall, within ten (10) days

after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of

occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and subject to the same liens and processes of collection; provided, that

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

installments, as they are due and payable, and the several installments of a tax due and payable

are equal.

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

LC004704 - Page 35 of 42

      (g) This section applies only to taxes levied and property assessed in the city of

Warwick.

     44-5-13.37. Assessment and taxation of new real estate construction and new lots in

the town of Warren. -- (a) Completed new construction of real estate in the town of Warren

completed after any assessment date is liable for the payment of municipal taxes from the date the

certificate of occupancy is issued or the date on which the new construction is first used for the

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

which the new construction is completed. New lots created after the assessment date will be

assessed and prorated as of the date of recording of the plat containing those lots. The prorated

tax is computed on the basis of the rate of tax applicable with respect to the property, including

the applicable rate of tax in any tax district in which the property is subject to tax following

completion of the new construction, on the date the property becomes liable for the prorated tax

in accordance with this section.

      (b) The building official issuing the certificate shall, within ten (10) days after issuing

the certificate, notify the assessor of the issuance of the certificate of occupancy.

      (c) The planning department shall notify the assessor within ten (10) days of the

recording of the plat containing new lots.

      (d) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall within five (5) days notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (e) Not later than ninety (90) days after receiving notice that a plat containing a new lot

or lots has been recorded, the assessor will assess the new lot as if the lot had been in existence on

the immediately preceding assessment date. However, the assessor shall prorate the amount from

the date of recording of the plat containing the new lot.

      (f) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

LC004704 - Page 36 of 42

      (g) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes, tax is due and payable in an initial or single installment due and payable

not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any

remaining, regular installments, as they are due and payable, and the several installments of a tax

due and payable are equal.

      (h) Nothing in this section authorizes the collection of taxes twice in respect of the land

upon which the new construction is located.

      (i) This section applies only to taxes levied and properly assessed in the town of Warren.

     44-5-13.38. Assessment and taxation of new real estate construction in the town of

Exeter. -- (a) Completed new construction of real estate in the town of Exeter completed after

any assessment date is liable for the payment of municipal taxes from the date the certificate of

occupancy is issued or the date on which the new construction is first used for the purpose for

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

construction is completed. The prorated tax is computed on the basis of the rate of tax applicable

with respect to the property, including the applicable rate of tax in any tax district in which the

property is subject to tax following completion of the new construction, on the date the property

becomes liable for the prorated tax in accordance with this section.

      (b) The building official issuing the certificate shall, within ten (10) days after issuing

the certificate, notify the assessor of the issuance of the certificate of occupancy.

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate the amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, as the case may be, to the assessment date

immediately following and shall add the increment as so prorated to the tax roll for the

immediately preceding assessment date and shall, within five (5) days, notify the record owner as

appearing on the tax roll and tax collector of the additional assessment.

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

LC004704 - Page 37 of 42

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

as other municipal taxes and shall be subject to the same liens and processes of collection;

provided, that the tax is due and payable in an initial or single installment due and payable not

sooner than fifteen (15) days after the date the bill is mailed or handed to the owner, and in any

remaining, regular installments as they are due and payable, and the several installments of a tax

due and payable shall be equal.

      (f) Nothing in this section shall be deemed to authorize the collection of taxes twice with

respect to the land upon which the new construction is located.

      (g) This section applies only to taxes levied and properly assessed in the town of Exeter.

     44-5-71. Jamestown -- Reduction in assessed value of real estate upon removal of

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

before it may be used for any purpose related to its use prior to the damage, and following which

the owner provides for complete demolition of the building with the material from demolition

being removed from the parcel of real property on which the building was situated or used as fill

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

of the date the demolition, removal and grading are completed, to the satisfaction of the building

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

exclusive of the assessment value of the building so damaged, demolished and removed.

      (b) The adjusted assessment is applicable with respect to the parcel from the date

demolition, removal and grading are completed, as determined by the building inspector, until the

thirty-first (31st) day of December next succeeding, and the amount of property tax payable with

respect to the parcel for the assessment year in which demolition, removal and grading are