Chapter 382

2003 -- S 0355 AS AMENDED

Enacted 07/23/03

A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Senators J Montalbano, Connors, and Celona

Date Introduced: February 11, 2003

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 section:

44-5-13.35. Assessment and taxation of new real estate construction in Lincoln. – (a)

Construction of real estate in 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 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 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.”

     SECTION 2. This act shall take effect upon passage.

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LC01612

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