2018 -- S 2427

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LC004554

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2018

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A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

     

     Introduced By: Senators Felag, DiPalma, and Seveney

     Date Introduced: February 15, 2018

     Referred To: Senate Judiciary

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-5-13.27 of the General Laws in Chapter 44-5 entitled "Levy and

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Assessment of Local Taxes" is hereby amended to read as follows:

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

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Tiverton -- Assessment and taxation of new real estate construction and subdivision of land.

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

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

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

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

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new construction is completed. Parcels created by a recorded final plan after the assessment date

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will be assessed and prorated as of the recording of those lots. The prorated tax is computed on

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the basis of the applicable rate of tax with respect to the property, including the applicable rate of

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tax in any tax district in which the property is subject to tax following completion of the new

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construction, on the date the property becomes liable for the prorated tax in accordance with this

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section.

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

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

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planning board's administrative officer shall notify the assessor within ten (10) days of the

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recording of new subdivisions of land.

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

 

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

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

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

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

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

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

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

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

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collector of the additional assessment. Not later than ninety (90) days after receipt by the assessor

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of notice from the administrative officer of the recorded subdivision of land, the assessor shall

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determine the increment by which the assessment for the new lot or lots exceed the assessment of

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the subdivided lot as of the last assessment date. The assessor shall prorate that amount from the

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

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prorated to the tax roll for the immediately preceding assessment date and shall, within thirty (30)

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days, notify the record owner as appearing on the tax roll and tax collector of the additional

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assessment.

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

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

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additional assessment or to superior court as provided.

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

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

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

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

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

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

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

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are equal.

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

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upon which the new construction is located.

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

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Tiverton.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

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     This act would require notice to the assessor of new subdivisions of land and would

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provide for a proration of real estate taxes to be applied thereto.

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     This act would take effect upon passage.

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