2021 -- H 5495

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LC001137

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2021

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A N   A C T

RELATING TO TAXATION -- EXCISE ON MOTOR VEHICLES AND TRAILERS

     Introduced By: Representatives Place, and Nardone

     Date Introduced: February 11, 2021

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-34-8 of the General Laws in Chapter 44-34 entitled "Excise on

Motor Vehicles and Trailers" is hereby amended to read as follows:

     44-34-8. Appeal procedure.

     (a)(1) Any taxpayer aggrieved by a valuation may appeal that valuation to the tax assessor

within forty-five (45) days of notice of valuation. When the valuation of the vehicle has been made

by the assessor, the assessor shall render a decision within ten (10) days of the filing of the appeal.

When the valuation of the vehicle has been made by the Rhode Island vehicle valuation

commission, the assessor shall forward the appeal on the form provided by the commission to the

Rhode Island vehicle valuation commission within ten (10) days. The commission shall transmit

its decision to the tax assessor within twenty (20) days of the receipt of the appeal the taxpayer may

appeal to the city or town's board of assessment.

     (2) The tax assessor shall notify the aggrieved taxpayer, in writing, of the commission

board's decision within ten (10) days of the receipt of the commission decision. The board's decision

shall not increase the valuation.

     (b) Within thirty (30) days of the notification of the decision of the tax assessor or the

commission board of assessment, an aggrieved taxpayer may appeal the decision to the district

court for the judicial division within which the city or town is located.

     (c) A party aggrieved by a final order of the district court may seek review of this order in

the state supreme court by writ of certiorari. The petition for a writ of certiorari shall state the errors

claimed. Upon the filing of the petition with the clerk of the supreme court, the supreme court may,

if it sees fit, issue its writ of certiorari to the district court to certify to the supreme court the record

of the proceeding under review, or so much of this as was submitted to the district court by the

parties, together with any additional record of the proceedings in the district court.

     SECTION 2. This act shall take effect upon passage.

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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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     This act would allow a taxpayer to appeal the valuation by the Rhode Island vehicle

valuation commission to the local board of assessment.

     This act would take effect upon passage.

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LC001137

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