§ 44-5-13.28 - Middletown – Assessment and taxation of new real estate construction.
SECTION 44-5-13.28
§ 44-5-13.28 Middletown – Assessmentand taxation of new real estate construction. – (a) Construction of real estate in the town of Middletown, except accessorystructures, completed after any assessment date is liable for the payment ofmunicipal taxes from the date the certificate of occupancy, or a certificationof approval issued by the building inspector, or the date on which theconstruction is first used for the purpose for which it was constructed,whichever is earlier, prorated for the assessment year in which theconstruction is completed, provided, that the rate of taxation is uniformwithin each class. The prorated tax is computed on the basis of the applicablerate of tax with respect to the property, including the applicable rate of taxin any tax district in which the property is subject to tax followingcompletion of construction, on the date the property becomes liable for theprorated tax in accordance with this section.
(b) The building inspector issuing the certificate ofoccupancy, or certification of approval for those properties not requiring acertificate of occupancy shall, within ten (10) days after the issue, notifythe assessor, in writing, including a copy of the certificate of occupancy orcertification of approval.
(c) Upon receipt by the assessor of the certification fromthe building inspector or by a determination by the assessor that theconstruction is being used for the purpose for which it was constructed, theassessor shall determine the increment by which assessment for the completedconstruction exceeds the assessment for the immediately preceding assessmentdate. He or she shall prorate the amount from the date of issuance of thecertification of the building inspector or the date on which the constructionwas first used for the purpose for which it was constructed, as the case maybe, to the assessment date immediately following and shall add the increment asprorated to any as-yet uncertified tax roll for the immediately precedingassessment date. If the roll has been certified the assessor shall withinthirty (30) days notify the tax collector and the record owner as appearing onthe tax roll of the issuance of a prorated assessment in the manner of anyother addendum against real property in the town of Middletown.
(d) Any person claiming to be aggrieved by the action of theassessor under this section may appeal to the assessment board of review in themanner of any other appeal of real property assessment, except that thoseprorated assessments issued by addendum after the certification of the tax rollfor the preceding assessment date shall be appealed to the board of taxassessment review within sixty (60) days from the mailing of the notificationof additional assessment. Those claiming to be aggrieved by a decision of theboard of tax assessment review may seek further relief in the manner of anyother appeal of real property.
(e) Upon receipt of the notice from the assessor, the taxcollector shall, if the notice is received after the normal billing date,within thirty (30) days thereafter mail or hand a bill to the owner based uponthe amount prorated by the assessor. The tax is due, payable and collectible asother municipal taxes and subject to the same liens and processes ofcollection; provided, that the tax is due and payable in a manner that the taxcollector determines to best coincide with the town's regular tax paymentschedule so long as the entire tax is due and payable prior to the end of thefiscal year of issuance.
(f) Nothing in this section authorizes the collection oftaxes twice in respect of the land upon which the new construction is located.
(g) This section applies only to taxes levied and propertyassessed in the town of Middletown.