§ 44-5-13.23 - North Smithfield – Assessment and taxation and new real estate construction.
SECTION 44-5-13.23
§ 44-5-13.23 North Smithfield –Assessment and taxation and new real estate construction. – (a) Completed new construction of real estate completed after any assessmentdate is liable for the payment of municipal taxes from the date the certificateof occupancy is issued or the date on which the new construction is first usedfor the purpose for which it was constructed, whichever is the earlier,prorated for the assessment year in which the new construction is completed.The prorated tax is computed on the basis of the applicable rate of tax withrespect to the property, including the applicable rate of tax in any taxdistrict in which the property is subject to tax following completion of thenew construction, on the date the property becomes liable for the prorated taxin accordance with this section.
(b) The building inspector issuing the certificate shall,within ten (10) days after issuing the certificate, notify, in writing, theassessor of the issuance of the certificate of occupancy.
(c) Not later than ninety (90) days after receipt by theassessor of the notice from the building inspector or from a determination bythe assessor that the new construction is being used for the purpose for whichit was constructed, the assessor shall determine the increment by which theassessment for the completed construction exceeds the assessment on the taxroll for the immediately preceding assessment date. The assessor shall proratethe amount from the date of issuance of the certificate of occupancy or thedate on which the new construction was first used for the purpose for which itis constructed, as the case may be, to the assessment date immediatelyfollowing and shall add the increment as prorated to the tax roll for theimmediately preceding assessment date and shall within five (5) days notify therecord owner as appearing on the tax roll and tax collector of the additionalassessment.
(d) Any person claiming to be aggrieved by the action of theassessor under this section may appeal to the assessment board of review withinninety (90) days from notification of the additional assessment or to superiorcourt as provided.
(e) Upon receipt of the notice from the assessor, the taxcollector 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 anamount prorated by the assessor. The tax is due and payable and collectible asother municipal taxes and subject to the same liens and processes ofcollection; provided, that the tax is due and payable in an initial or singleinstallment due and payable not sooner than thirty (30) days after the date thebill is mailed or handed to the owner, and in any remaining, regularinstallments, as they are due and payable, and the several installments of atax so due and payable are equal.
(f) Nothing in this section authorizes the collection oftaxes twice in respect of the land upon which the new construction is located.
(g) This section applies only to assessments and taxes in thetown of North Smithfield.