2003 -- S 0547
A N A C T
RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Senator Joseph M. Polisena
Date Introduced: February 13, 2003
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local
Taxes" is hereby amended by adding thereto the following sections:
44-5-13.31. Reduction in assessed value of real estate upon removal of damaged
buildings - Johnston. - - (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 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. Assessment and taxation of new real estate construction in Johnston. - -
(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 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 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
(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
SECTION 2. This act shall take effect upon passage.