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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-40

Procedures for collecting land use change tax

Official textwebserver.rilegislature.govlast amended

# (a)

When a change in the use of the land occurs the assessor shall record in the land evidence records a notice of the change in use, stipulating on the land evidence records, a description of the property, its plat and lot number (if any), the fair market value, and the amount of taxes due. Similar notices shall be mailed to the present owner of the property and the director of environmental management by registered or certified mail within twenty-four (24) hours of the recording. The tax constitutes a lien on the property at the time of recording the notice of land use change and the tax becomes due and payable in full within ninety (90) days of the date of recording. The lien continues in effect until the taxes are paid in full. Every city and town shall make provisions for the payment in installments of any land use change tax, permitting persons to pay the tax in equal quarterly installments, with the final quarter to be paid in full within one year of the date when the change of use notice is recorded, as prescribed in this subsection. Failure by the owner to pay the taxes in a timely manner as prescribed in this subsection allows the tax collector to advertise and sell the property in the same manner as prescribed in chapter 9 of this title.

# (b)

The board of assessment review of any city or town, or the city or town council if there is no board of review in any city or town, has the authority to hear and consider the appeal of any property owner concerning the fair market value placed on his or her land by the assessor, and if it appears that the land has been appraised in excess of its fair market value at the time of the change in use, the board or council has the power to change the value of the land and adjust the land use change tax applied to the land according to the schedule prescribed in § 44-5-39.

Amendment history

History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.

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In this chapter (40 sections)
  1. 44-5-24 · Notice and procedure for collection of back taxes
  2. 44-5-25 · Vessels engaged in foreign commerce — Taxation
  3. 44-5-25.1 · Houseboats — Taxation — Definitions
  4. 44-5-26 · Petition in superior court for relief from assessment
  5. 44-5-27 · Exclusiveness of remedy by petition
  6. 44-5-28 · Collection proceedings not stayed by petition
  7. 44-5-29 · Service and return of citation — Procedural rules —…
  8. 44-5-30 · Judgment on petition
  9. 44-5-31 · [Repealed.]
  10. 44-5-31.1 · Burrillville — Judgment
  11. 44-5-32 · Execution and filing of assessment
  12. 44-5-33 · Copy of assessment to treasurer
  13. 44-5-34 · Warrant for collection
  14. 44-5-35 · Providence — Collection procedure
  15. 44-5-36 · Pawtucket — Collection procedure
  16. 44-5-37 · Cranston — Collection procedure
  17. 44-5-38 · Rate of levy against tangible personal property consisting of…
  18. 44-5-38.1 · Repealed
  19. 44-5-39 · Land use change tax
  20. 44-5-39.1 · Recording required
  21. 44-5-40 · Procedures for collecting land use change tax
  22. 44-5-41 · Condemnation not to result in land use change tax
  23. 44-5-42 · Exemption of certain farm property
  24. 44-5-42.1 · Repealed
  25. 44-5-43 · Definitions
  26. 44-5-44 · Collection and publication of property tax data
  27. 44-5-45 · Severability of §§ 44-5-43 — 44-5-45
  28. 44-5-46 · Severability
  29. 44-5-47 · Repealed
  30. 44-5-48 · Municipal revaluation — Registration
  31. 44-5-49 · Municipal revaluation — Rules and regulations —…
  32. 44-5-50 · Contract for revaluation — Certified copy
  33. 44-5-51 · Little Compton — Exemption of commercial fishers
  34. 44-5-52 · Burrillville — Property tax classification authorized
  35. 44-5-53 · Burrillville — Property tax classification — List of…
  36. 44-5-54 · Burrillville — Property tax classification — Duties of…
  37. 44-5-55 · Burrillville — Property tax classification — Procedures…
  38. 44-5-55.1 · Burrillville — Tax levy assessment stabilization
  39. 44-5-55.2 · [Repealed.]
  40. 44-5-56 · North Providence — Property tax classification —…
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