§ 3603 — Construction equipment

(a) Construction equipment and other personal estate used in the construction or repair of highways, dams, reservoirs, public utilities, or buildings shall be listed and taxed on the same basis as other personal estate in the town in which it is located on April 1. Such equipment brought into the State after April 1 and prior to December 15 of any year shall be taxed as other personal estate for that year in the town in which it is first used for a normal full work shift. The owner or person in charge of any equipment enumerated in this section shall, upon request of the Treasurer or tax collector of any municipality, present evidence that it has been listed for tax purposes in a municipality in this State. The Transportation Board and other State agencies shall insert in all contracts for construction a term by which the contractor agrees to pay taxes assessed under this section and section 4151 of this title.
(b) Nothing in this section shall be construed to tax as personal property registered automobiles or motor vehicles owned or used by public utilities authorized to do business in the State in the maintenance or construction of their properties nor shall this section be construed to amend section 3802 of this title. (Amended 1963, No. 92, §§ 1, 2, eff. May 14, 1963; 1977, No. 23, § 1, eff. March 29, 1977; 2021, No. 105 (Adj. Sess.), § 513, eff. July 1, 2022.)