§ 44-5-13.35. Lincoln — Assessment and taxation of new real estate construction.
(a) Construction of real estate in the town of Lincoln, except accessory structures, 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 construction is first
used for the purpose for which it was constructed, whichever is earlier, prorated
for the assessment year in which the 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 construction, on the
date the property becomes liable for the prorated tax in accordance with this section.
(b) The building inspector issuing the certificate of occupancy shall, within thirty (30)
days after the issue, notify the assessor, in writing, including a copy 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) Upon receipt by the assessor of the certification from the building inspector or by
a determination by the assessor that the construction is being used for the purpose
for which it was constructed, the assessor shall determine the increment by which
assessment for the completed construction exceeds the assessment for the immediately
preceding assessment date. He or she shall prorate the amount from the date of issuance
of the certification of the building inspector or the date on which the 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 any as-yet uncertified tax roll for the immediately preceding assessment date.
If the roll has been certified, the assessor shall, within thirty (30) days, notify
the tax collector and the record owner as appearing on the tax roll of the issuance
of a prorated 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 thirty (30) 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 must file an appeal
to the assessor within thirty (30) days from the date 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 aggrieved may, within thirty (30) days of the tax board of review's
decision notice, file a petition in superior court.
(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 is deemed to authorize the collection of taxes twice in respect
to the land assessment or other improvements previously assessed on the immediately
preceding assessment date.
(g) This section applies only to taxes levied and property assessed in the town of Lincoln.