§ 44-5-13.19 - Westerly – Assessment and taxation of new real estate construction.
SECTION 44-5-13.19
§ 44-5-13.19 Westerly – Assessmentand taxation of new real estate construction. – (a) Completed new construction of real estate in the town of Westerly completedafter any assessment date is liable for the payment of municipal taxes from thedate the certificate of occupancy is issued or the date on which the newconstruction is first used for the purpose for which it was constructed,whichever is the earlier, prorated for the assessment year in which the newconstruction is completed. The prorated tax is computed on the basis of theapplicable rate of tax with respect to the property, including the applicablerate of tax in any tax district in which the property is subject to taxfollowing completion of the new construction, on the date the property becomesliable 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, theassessor of the issuance of the certificate of occupancy.
(c) After certification of the tax roll, on or before June15th, and not later than ninety (90) days, after receipt by the assessor of thenotice from the building inspector or from a determination by the assessor thatthe new construction is being used for the purpose for which it wasconstructed, the assessor shall determine the increment by which the assessmentfor the completed construction exceeds the assessment on the tax roll for theimmediately preceding assessment date. The assessor shall prorate that amountfrom the date of issuance of the certificate of occupancy or the date on whichthe new construction was first used for the purpose for which it wasconstructed, as the case may be, to the assessment date immediately followingand shall add the increment as so prorated to the tax roll for the immediatelypreceding assessment date and shall within five (5) days notify the recordowner as appearing on the tax roll and tax collector of the additionalassessment.
(d) Any person claiming to be aggrieved by the action of theassessor must file an appeal to the assessor within thirty (30) days from thedate that the prorated tax payment is due without penalty. If still aggrieved,the taxpayer may appeal to the board of assessment review within ninety (90)days from the date the prorated tax payment is due. Any person still aggrievedmay, within thirty (30) days of the tax board of review's decision notice, filea petition in Superior Court.
(e) Upon receipt of the notice from the assessor, the taxcollector 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 anamount prorated by the assessor. The tax is due and payable and collectible asother municipal taxes and subject to the same liens and processes ofcollection; provided that the tax is due and payable in an initial or singleinstallment due and payable not sooner than thirty (30) days after the date thebill is mailed or handed to the owner, and in any remaining, regularinstallments, as they are due and payable, and the several installments of atax so due and payable is be equal.
(f) Nothing in this section is deemed to authorize thecollection of taxes twice in respect to the land assessment or otherimprovements previously assessed on the immediate preceding assessment date.
(g) This section only applies apply to taxes levied andproperty assessed in the town of Westerly.