Chapter 081

2008 -- S 2184 SUBSTITUTE B

Enacted 06/26/08

A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Senator V. Susan Sosnowski

Date Introduced: January 31, 2008

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-5-13.2 of the General Laws in Chapter 44-5 entitled "Levy and

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

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 inspector official issuing the certificate shall, within ten (10) days after

issuing the certificate, notify, in writing, 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 inspector official or from 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

Kingstown.

     SECTION 2. This act shall take effect upon passage.

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LC01158/SUB B

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