Chapter 387

2005 -- H 5406 SUBSTITUTE A

Enacted 07/19/05

A N A C T

RELATING TO LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Representatives Mumford, Savage, Singleton, Ehrhardt, and Davey

Date Introduced: February 09, 2005

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-5-15 of the General Laws in Chapter 44-5 entitled "Levy and

Assessment of Local Taxes" is hereby amended to read as follows:

44-5-15. Notice of assessors' meeting Notice of assessors' meetings -- Notice by

taxpayer of intent to bring in account. -- Before assessing any valuations, the assessors of all

the cities and towns shall cause printed notices of the time and place of their respective meetings

to be posted in three (3) four (4) public places in the their respective city or town, for three (3)

weeks next preceding the time of their meeting, and shall advertise in some newspaper a

newspaper with a statewide circulation published in the city or town, if there are any jointly, at

least once a week for the same space of time. The cost of said advertisement shall be shared

equally among all of the cities and towns. The notices require every person and body corporate

liable to taxation to bring in to the assessors at the time they may prescribe a true and exact

account of all the ratable estate owned or possessed by that person or body, describing and

specifying the value of every parcel of the real estate as of December 31 in the year of the last

update or revaluation and personal estate as of December 31 of the tax year, together with the

additional information that may be prescribed by the assessors relative to the ratable estate as may

be contained in any corporation or inheritance tax return filed with the state by the person within

the year preceding the date of assessment next prior to the bringing in of the account. If any

person or body corporate liable to taxation files with the assessors, on or before January 31 next

following the date of assessment, a written notice of that person's or that body's intention to bring

in an account, the person or body corporate may bring in to the assessors the account at any time

between March 1 and March 15 next following the date of assessment. The notice of intention to

bring in an account is deemed to have been filed with the assessors if the notice is sent to them by

registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last

day on which the notice may be filed. The account is deemed to be brought in to the assessors if

the account is sent to them by registered or certified mail, postage prepaid, postmarked before

12:00 A.M. midnight of the last day on which accounts may be brought in pursuant to the

provisions of this section. In case any person or body corporate fails to file any intention, that

person or that body is deemed to have waived that person's or that body's right to file the account.

All matters contained within the account filing are available for review only by assessment

related personnel.

SECTION 2. This act shall take effect upon passage.     

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LC01540/SUB A

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