R.I. Gen. Laws § 44-5-13.23 — North Smithfield — Assessment and taxation and new real estate construction

(a) Completed new construction of real estate 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. 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.
(c) Not later than ninety (90) days after receipt by the assessor of the notice from the
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 the 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 is
constructed, as the case may be, 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.
(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 ninety (90) 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 assessments and taxes in the town of North Smithfield.