§ 44-5.1-3 - Imposition of tax.
SECTION 44-5.1-3
§ 44-5.1-3 Imposition of tax. – (a) Providence. The city of Providence is empowered to impose a tax uponthe privilege of utilizing property as vacant and abandoned property within thecity during any privilege year commencing with the privilege year beginningJanuary 1, 1984, and every privilege year thereafter. The tax shall be inaddition to any other taxes authorized by the general or public laws.
(b) Pawtucket. The city of Pawtucket is empowered toimpose a tax upon the privilege of utilizing property as vacant and abandonedproperty within the city during any privilege year commencing with theprivilege year beginning January 1, 1997, and every privilege year thereafter.The tax shall be in addition to any other taxes authorized by the general orpublic laws.
(c) Cranston. The city of Cranston is empowered toimpose a tax upon the privilege of utilizing property as vacant and abandonedproperty within the city during any privilege year commencing with theprivilege year beginning January 1, 1997, and every privilege year thereafter.The tax shall be in addition to any other taxes authorized by the general orpublic laws.
(d) North Providence. The town of North Providence isempowered to impose a tax upon the privilege of utilizing property as vacantand abandoned property within the town during any privilege year commencingwith the privilege year beginning January 1, 2001, and every privilege yearthereafter. The tax shall be in addition to any other taxes authorized by thegeneral or public laws.
(e) East Providence. The city of East Providence isempowered to impose a tax upon the privilege of utilizing property as vacantand abandoned property within the city during any privilege year commencingwith the privilege year beginning January 1, 2000, and every privilege yearthereafter. The tax shall be in addition to any other taxes authorized by thegeneral or public laws.
(f) Woonsocket. The city of Woonsocket is empowered toimpose a tax upon the privilege of utilizing property as vacant and abandonedproperty within the city during any privilege year commencing with theprivilege year beginning January 1, 2000, and every privilege year thereafter.The tax shall be in addition to any other taxes authorized by the general orpublic laws.
(g) Cities and towns. Any city or town not previouslyempowered is empowered to impose a tax upon the privilege of utilizing vacantand abandoned property within the city or town during any privilege yearcommencing with the privilege year beginning January 1, 2002, and everyprivilege year thereafter. The tax shall be in addition to any other taxesauthorized by the general or public laws.
(h) Implementing ordinance. Cities and towns that areempowered to impose this tax and who choose to impose this tax shall adopt animplementing ordinance. The ordinance shall:
(1) Designate a municipal entity responsible for determiningwhich properties are vacant and abandoned;
(2) Establish the mechanism by which the tax is imposed andhow the tax is removed from the property once the property has beenrehabilitated;
(3) Designate a reviewing entity to review and approve adevelopment plan submitted by a nonprofit housing organization or an abutter;
(4) Empower the tax assessor to abate the tax if it isimposed in error or if a nonprofit housing organization or an abutter acquiresthe property for rehabilitation and submits a development plan that complieswith the provisions of subdivision (i)(2) of this section;
(1) The non-utilization tax authorized by this chapter shallnot be imposed on property owned by an abutter or a nonprofit housingorganization if:
(i) The abutter or nonprofit housing organization submits aproposed development plan which has been approved by the Rhode Island housingresources commission or Rhode Island housing and mortgage finance corporationto the reviewing entity;
(ii) The proposed development plan contains a reasonabletimetable for the development or reuse of the property; and
(iii) The reviewing entity determines that the proposeddevelopment plan is in accordance with the approved comprehensive plan of thecity or town and approves it.
(2) The reviewing entity shall deliver a copy of the approveddevelopment plan to the tax assessor who shall certify the property as exemptfrom the non-utilization tax.
(3) Failure of the nonprofit housing organization or abutter,without good cause, to carry out the development or reuse of the property inaccordance with the timetable set forth in the approved development plan shallresult in the property being subject to the non-utilization tax as of the firstdate of assessment following the expiration of the timetable in the approveddevelopment plan.
(4) The decision of the reviewing entity denying approval ofa development plan may be appealed as provided in § 44-5.1-6.