R.I. Gen. Laws § 44-5-13.30 — Foster — Assessment and taxation of new real estate construction and newly created lots

(a) New real estate construction in the town of Foster 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. New lots created after the assessment
date will be assessed and prorated as of the date of the approval 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 department shall notify the assessor within ten (10) days
of the approval of the new lots.
(c)(1) 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, 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.
(2) Not later than ninety (90) days after receipt by the assessor of notice from the planning
department of the creation of the new lot(s), the assessor shall determine the increment
by which the assessment for the new lot exceeds the assessment on the tax roll for
the immediately preceding assessment date. The assessor shall prorate that amount
from the date of approval 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 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 land
upon which the new construction is located.
(g) This section applies only to taxes levied and property assessed in the town of Foster.