R.I. Gen. Laws § 44-5-13.37 — Assessment and taxation of new real estate construction and new lots in the town of Warren

(a) Completed new construction of real estate in the town of Warren 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 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 recording of the plat containing
those lots. The prorated tax is computed on the basis of the rate of tax applicable
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 of the issuance of the certificate of occupancy.
(c) The planning department shall notify the assessor within ten (10) days of the recording
of the plat containing new lots.
(d) 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 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.
(e) Not later than ninety (90) days after receiving notice that a plat containing a new
lot or lots has been recorded, the assessor will assess the new lot as if the lot
had been in existence on the immediately preceding assessment date. However, the assessor
shall prorate the amount from the date of recording of the plat containing the new
lot.
(f) 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.
(g) 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, 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.
(h) Nothing in this section authorizes the collection of taxes twice in respect of the
land upon which the new construction is located.
(i) This section applies only to taxes levied and properly assessed in the town of Warren.