TITLE 44
Taxation

CHAPTER 44-5
Levy and Assessment of Local Taxes

SECTION 44-5-13.35


§ 44-5-13.35. Lincoln – Assessment and taxation of new real estate construction.

(a) Construction of real estate in the town of Lincoln, except accessory structures, 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 construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the construction is completed. New lots created after the assessment date will be assessed and prorated as of the date of the approval 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 construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate of occupancy shall, within thirty (30) days after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy. The planning department shall notify the assessor within ten (10) days of the approval of the new lots.

(c)(1) Upon receipt by the assessor of the certification from the building inspector or by a determination by the assessor that the 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 for the immediately preceding assessment date. He or she shall prorate the amount from the date of issuance of the certification of the building inspector or the date on which the 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 any as-yet uncertified tax roll for the immediately preceding assessment date. If the roll has been certified, the assessor shall, within thirty (30) days, notify the tax collector and the record owner as appearing on the tax roll of the issuance of a prorated assessment.

(2) Not later than ninety (90) days after receipt by the assessor of notice from the planning department of the creation of the new lot(s), the assessor shall determine the increment by which the assessment for the new lot exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of approval 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 must file an appeal to the assessor within thirty (30) days from the date that the prorated tax payment is due without penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may, within thirty (30) days of the tax board of review's decision notice, file a petition in superior court.

(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 is deemed to authorize the collection of taxes twice in respect to the land assessment or other improvements previously assessed on the immediately preceding assessment date.

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

History of Section.
(P.L. 2003, ch. 382, § 1.)