law18309

Chapter 309

2018 -- S 2427
Enacted 07/05/2018

A N A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Senators Felag, DiPalma, and Seveney

Date Introduced: February 15, 2018

It is enacted by the General Assembly as follows:

SECTION 1. Section 44-5-13.27 of the General Laws in Chapter 44-5 entitled "Levy and

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

44-5-13.27. Tiverton -- Assessment and taxation of new real estate construction

Tiverton -- Assessment and taxation of new real estate construction and subdivision of land.

(a) Completed new construction of real estate in the town of Tiverton 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 new construction is first used for the purpose for

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

new construction is completed. Parcels created by a recorded final plan after the assessment date

will be assessed and prorated as of the recording of those lots. The prorated tax is computed on

the basis of the applicable rate of tax 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 the new

construction, on the date the property becomes liable for the prorated tax in accordance with this

section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. The

planning board's administrative officer shall notify the assessor within ten (10) days of the

recording of new subdivisions of land.

building inspector or from a determination by the assessor that the new construction is being used

for the purpose for which it was constructed, the assessor shall determine the increment by which

the assessment for the completed construction exceeds the assessment on the tax roll for the

immediately preceding assessment date. The assessor shall prorate that amount from the date of

issuance of the certificate of occupancy or the date on which the new construction was first used

for the purpose for which it was constructed, 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 five (5) days notify the record owner as appearing on the tax roll and tax

collector of the additional assessment. Not later than ninety (90) days after receipt by the assessor

of notice from the administrative officer of the recorded subdivision of land, the assessor shall

determine the increment by which the assessment for the new lot or lots exceed exceeds the

assessment of the subdivided lot as of the last assessment date. The assessor shall prorate that

amount from the date of recording 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 under this section

may appeal to the assessment board of review within sixty (60) days from notification of the

additional assessment or to superior court as provided.

(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 due and payable

are equal.

(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

Tiverton.

SECTION 2. This act shall take effect upon passage.

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LC004554

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