2022 -- H 7207 | |
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LC003817 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2022 | |
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A N A C T | |
RELATING TO TAXATION -- EXCISE ON MOTOR VEHICLES AND TRAILERS | |
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Introduced By: Representatives Place, Chippendale, Filippi, Roberts, Quattrocchi, and | |
Date Introduced: January 26, 2022 | |
Referred To: House Municipal Government & Housing | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-34-8 of the General Laws in Chapter 44-34 entitled "Excise on |
2 | Motor Vehicles and Trailers" is hereby amended to read as follows: |
3 | 44-34-8. Appeal procedure. |
4 | (a)(1) Any taxpayer aggrieved by a valuation may appeal that valuation to the tax assessor |
5 | within forty-five (45) days of notice of valuation. When the valuation of the vehicle has been made |
6 | by the assessor, the assessor shall render a decision within ten (10) days of the filing of the appeal. |
7 | When the valuation of the vehicle has been made by the Rhode Island vehicle valuation |
8 | commission, the assessor shall forward the appeal on the form provided by the commission to the |
9 | Rhode Island vehicle valuation commission within ten (10) days. The commission shall transmit |
10 | its decision to the tax assessor within twenty (20) days of the receipt of the appeal the taxpayer may |
11 | appeal to the city or town's board of assessment. |
12 | (2) The tax assessor shall notify the aggrieved taxpayer, in writing, of the commission |
13 | board's decision within ten (10) days of the receipt of the commission decision. The board's decision |
14 | shall not increase the valuation. |
15 | (b) Within thirty (30) days of the notification of the decision of the tax assessor or the |
16 | commission board of assessment, an aggrieved taxpayer may appeal the decision to the district |
17 | court for the judicial division within which the city or town is located. |
18 | (c) A party aggrieved by a final order of the district court may seek review of this order in |
19 | the state supreme court by writ of certiorari. The petition for a writ of certiorari shall state the errors |
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1 | claimed. Upon the filing of the petition with the clerk of the supreme court, the supreme court may, |
2 | if it sees fit, issue its writ of certiorari to the district court to certify to the supreme court the record |
3 | of the proceeding under review, or so much of this as was submitted to the district court by the |
4 | parties, together with any additional record of the proceedings in the district court. |
5 | SECTION 2. This act shall take effect upon passage. |
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LC003817 | |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- EXCISE ON MOTOR VEHICLES AND TRAILERS | |
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1 | This act would allow a taxpayer to appeal a vehicle valuation by the Rhode Island vehicle |
2 | valuation commission to the city or town's board of assessment. The board's decision would not |
3 | increase the valuation. The board's decision could be appealed to the district court. |
4 | This act would take effect upon passage. |
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LC003817 | |
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