A N A C T
RELATING TO LEVY AND ASSESSMENT OF LOCAL TAXES --
TOWN OF MIDDLETOWN
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local Taxes" is hereby amended by adding thereto the following sections:
44-5-13.28. Assessment and taxation of new real estate construction in Middletown. -- (a) Construction of real estate in Middletown, except accessory structures, completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy, or a certification of approval issued by the building inspector, 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, provided, that the rate of taxation is uniform within each class. The prorated tax is computed on the basis of the rate of tax applicable 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, or certification of approval for those properties not requiring a certificate of occupancy shall, within ten (10) days after said issue, notify the assessor in writing, including a copy of the certificate of occupancy or certification of approval.
(c) 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 said 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 in the manner of any other addendum against real property in Middletown.
(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review in the manner of any other appeal of real property assessment, except that those prorated assessments issued by addendum after the certification of the tax roll for the preceding assessment date shall be appealed to the Board of Tax Assessment Review within sixty (60) days from the mailing of the notification of additional assessment. Those claiming to be aggrieved by a decision of the Board of Tax Assessment Review may seek further relief in the manner of any other appeal of real property.
(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within thirty (30) days thereafter mail or hand a bill to the owner based upon the amount prorated by the assessor. The tax is due, 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 a manner that the tax collector determines to best coincide with the town's regular tax payment schedule so long as the entire tax is due and payable prior to the end of the fiscal year of issuance.
(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 Middletown.
44-5-13.29. Reduction in assessed value of real estate upon removal of damaged buildings - Middletown. -- (a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated and properly disposed of or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed, provided that the building is not replaced or under construction on the thirty-first (31st) day of December next succeeding.
(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted according the manner of other abatements in Middletown. The building inspector shall certify compliance with this section by certification as in section 44-5-13.6 (a).
(c) This section is not applicable in the event of criminal activity or civil unrest or natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or hurricanes.
(d) This section applies only to assessments and taxes in the town of Middletown.
SECTION 2. This act shall take effect January 1, 2002, and apply to construction completed between December 31, 2001 and December 31, 2002.