§ 44-5-13.41. Woonsocket — Assessment and taxation of new real estate construction.
(a) Completed new construction of real estate, including manufactured homes or dwellings
or living units on leased land, in the city of Woonsocket completed after any assessment
date is liable for the payment of municipal taxes from the date the certificate of
use and occupancy is issued or the date on which the new construction is first used
for the purpose for which it was constructed, whichever is the earlier, prorated for
the assessment year in which the new construction is completed. 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 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 in writing of the issuance of the certificate
of use and occupancy.
(c)(1) Not later than ninety (90) days after receipt by the assessor of the notice from the
building official or after 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 that amount from the date of issuance of the certificate of use and 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.
(2) In a property revaluation year, 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, shall prorate that amount from the
date of issuance of the certificate of use and occupancy or the date on which the
new construction was first used for the purpose for which it was constructed, to the
assessment date immediately following, and shall add the increment as prorated to
the tax roll for the immediately preceding assessment date not later than forty-five
(45) days after the date the tax roll is certified, or forty-five (45) days after
receipt by the assessor of the notice from the building official or after a determination
by the assessor that the new construction is being used for the purpose for which
it was constructed.
(d) 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.
(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 authorizes the collection of taxes twice in respect of the
land upon which the new construction is located.
(g) This section applies only to taxes levied and property assessed in the city of Woonsocket.