Chapter 309
2018 -- S 2427
Enacted 07/05/2018

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

It is enacted by the General Assembly as follows:
     SECTION 1. Section 44-5-13.27 of the General Laws in Chapter 44-5 entitled "Levy and
Assessment of Local Taxes" is hereby amended to read as follows:
     44-5-13.27. Tiverton -- Assessment and taxation of new real estate construction
Tiverton -- Assessment and taxation of new real estate construction and subdivision of land.
     (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. Parcels created by a recorded final plan after the assessment date
will be assessed and prorated as of the recording 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 board's administrative officer shall notify the assessor within ten (10) days of the
recording of new subdivisions of land.
     (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. Not later than ninety (90) days after receipt by the assessor
of notice from the administrative officer of the recorded subdivision of land, the assessor shall
determine the increment by which the assessment for the new lot or lots exceed exceeds the
assessment of the subdivided lot as of the last assessment date. The assessor shall prorate that
amount from the date of recording 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 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
Tiverton.
     SECTION 2. This act shall take effect upon passage.
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LC004554
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