TITLE 44
Taxation
CHAPTER 44-5
Levy and Assessment of Local Taxes
SECTION 44-5-13.2
§ 44-5-13.2 South Kingstown
Assessment and taxation of new real estate construction.
(a) Completed new construction of real estate, including manufactured homes or
dwellings or living units on leased land, in the town of South Kingstown
completed after any assessment date is liable for the payment of municipal
taxes from the date the certificate of use and 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. 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 official issuing the certificate shall,
within ten (10) days after issuing the certificate, notify, the assessor in
writing of the issuance of the certificate of use and occupancy.
(c) Not later than ninety (90) days after receipt by the
assessor of the notice from the building official or after 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 use and occupancy
or the date on which the new construction was first used for the purpose for
which it was constructed, as the case may be, to the assessment date
immediately following and shall add the increment as so 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. In a property revaluation year, 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, shall prorate that amount from the date of issuance of the certificate of
use and 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 not later than forty-five (45) days after
the date the tax roll is certified, or forty-five (45) days after receipt by
the assessor of the notice from the building official or after a determination
by the assessor that the new construction is being used for the purpose for
which it was constructed.
(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 so 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 South Kingstown.
History of Section.
(P.L. 1990, ch. 184, § 1; P.L. 2008, ch. 81, § 1; P.L. 2008, ch. 212,
§ 1.)
