2022 -- H 7207

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LC003817

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2022

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A N   A C T

RELATING TO TAXATION -- EXCISE ON MOTOR VEHICLES AND TRAILERS

     

     Introduced By: Representatives Place, Chippendale, Filippi, Roberts, Quattrocchi, and
Nardone

     Date Introduced: January 26, 2022

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

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

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

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     44-34-8. Appeal procedure.

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

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

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

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

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

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

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

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

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

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

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shall not increase the valuation.

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

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

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

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

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

 

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

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

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

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

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     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 a vehicle valuation by the Rhode Island vehicle

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valuation commission to the city or town's board of assessment. The board's decision would not

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increase the valuation. The board's decision could be appealed to the district court.

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     This act would take effect upon passage.

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