§ 44-5-13.35 - Lincoln – Assessment and taxation of new real estate construction.
SECTION 44-5-13.35
§ 44-5-13.35 Lincoln – Assessment andtaxation of new real estate construction. – (a) Construction of real estate in the town of Lincoln, except accessorystructures, completed after any assessment date is liable for the payment ofmunicipal taxes from the date the certificate of occupancy is issued or thedate on which the construction is first used for the purpose for which it wasconstructed, whichever is earlier, prorated for the assessment year in whichthe construction is completed. New lots created after the assessment date willbe assessed and prorated as of the date of the approval of those lots. Theprorated 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 ofconstruction, on the date the property becomes liable for the prorated tax inaccordance with this section.
(b) The building inspector issuing the certificate ofoccupancy shall, within thirty (30) days after the issue, notify the assessor,in writing, including a copy of the certificate of occupancy. The planningdepartment shall notify the assessor within ten (10) days of the approval ofthe new lots.
(c) Upon receipt by the assessor of the certification fromthe building inspector or by a determination by the assessor that theconstruction is being used for the purpose for which it was constructed, theassessor shall determine the increment by which assessment for the completedconstruction exceeds the assessment for the immediately preceding assessmentdate. He or she shall prorate the amount from the date of issuance of thecertification of the building inspector or the date on which the constructionwas first used for the purpose for which it was constructed, as the case maybe, to the assessment date immediately following and shall add the increment asprorated to any as-yet uncertified tax roll for the immediately precedingassessment date. If the roll has been certified, the assessor shall, withinthirty (30) days, notify the tax collector and the record owner as appearing onthe tax roll of the issuance of a prorated assessment.
(2) Not later than ninety (90) days after receipt by theassessor of notice from the planning department of the creation of the newlot(s), the assessor shall determine the increment by which the assessment forthe new lot exceeds the assessment on the tax roll for the immediatelypreceding assessment date. The assessor shall prorate that amount from the dateof approval to the assessment date immediately following and shall add theincrement as prorated to the tax roll for the immediately preceding assessmentdate and shall, within thirty (30) days, notify the record owner as appearingon the tax roll and tax collector of the additional assessment.
(d) Any person claiming to be aggrieved by the action of theassessor must file an appeal to the assessor within thirty (30) days from thedate 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 aggrievedmay, within thirty (30) days of the tax board of review's decision notice, filea petition in superior court.
(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 is deemed to authorize thecollection of taxes twice in respect to the land assessment or otherimprovements previously assessed on the immediately preceding assessment date.
(g) This section applies only to taxes levied and propertyassessed in the town of Lincoln.