R.I. Gen. Laws § 44-5-13.27 — Tiverton — Assessment and taxation of new real estate construction and subdivision of land

(a) Completed new construction of real estate in the town of Tiverton 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. Parcels created
by a recorded final plan after the assessment date will be assessed and prorated as
of the recording of those lots. 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. The planning board’s administrative officer shall notify the assessor
within ten (10) days of the recording of new subdivisions of land.
(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 that 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 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 and shall
within five (5) days notify the record owner as appearing on the tax roll and tax
collector of the additional assessment. Not later than ninety (90) days after receipt
by the assessor of notice from the administrative officer of the recorded subdivision
of land, the assessor shall determine the increment by which the assessment for the
new lot or lots exceeds the assessment of the subdivided lot as of the last assessment
date. The assessor shall prorate that amount from the date of recording 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 thirty (30) 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 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 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 Tiverton.