ARTICLE III. - BOARD OF TAX ASSESSMENT REVIEW

Footnotes:

--- (2) --- Editor's note— Ord. No. 2016-05, adopted April 13, 2016, redesignated former Art. II as Art. III as set out herein.

Charter reference— Board of tax assessment review, § 606.

Cross reference— Boards, commissions and committees, § 2-91 et seq.

Sec. 27-41. - Composition; terms; appointment; officers; vacancies.#

There shall be a board of tax assessment review consisting of three members appointed by the council, to serve for three-year staggered terms, no more than two of whom shall be of the same political party at any one time. All appointments made upon the expiration of terms or to fill vacancies shall be made from lists of names requested by the council from the party chairman from whose party appointment is to be made. Any such list shall contain at least three times the number of names as there are appointments to be made from that list. Each appointment shall be made for a three-year term and thereafter until his successor is appointed. Such board shall elect one of their number as chairperson and one as secretary. If a member of such board shall cease to be a resident of the town, his office shall thereby become vacant.

(Code 1972, § 21.1-11)

Sec. 27-42. - Tax assessor.#

The tax assessor, serving as an ex-officio advisor, shall attend meetings of the board wherein an appeal is heard, but shall not be entitled to vote therein. The tax assessor shall serve as the secretary to the board.

(Code 1972, § 21.1-12)

Sec. 27-43. - Powers and duties.#

(a)

All persons who, pursuant to R.I. Gen. Laws Section 44-5-26 as amended, are aggrieved by an assessment of taxes may within 30 days from the date the first tax payment is due, file an appeal to the tax assessor. The tax assessor has 45 days to review and render a decision.

(b)

The board of tax assessment review shall hear and consider appeals from all aggrieved persons who, pursuant to R.I. Gen. Laws Section 44-5-26 as amended, are still aggrieved by the amounts of assessed valuation as determined after an appeal to the tax assessor, provided such appeal is properly filed with the board within 90 days from the date the first tax payment is due. The board has 90 days from the filing of the appeal to the board to hear the appeal. The board shall hold hearings, administer oaths and may receive testimony and exhibits. The board has 30 days from the date the hearing was held in which to render a decision, provided however, the board may request and receive an extension as provided in R.I. General Laws Section 44-5-26 as amended. If it shall appear that the valuation of any property has been erroneously or incorrectly assessed, the board shall have the authority to order a correction. Such determination shall be certified by the board to the assessor whose duty it shall be to make such correction in the valuation as the board may determine.

(c)

Nothing in this section shall relieve the property owner from the obligation of installment payments while an appeal is pending.

(Code 1972, § 21.1-13; Ord. No. 1998-32, 1-6-99)

Sec. 27-44. - Rules of procedure.#

The procedure to be followed in the filing of appeals by all aggrieved persons who, pursuant to R.I. Gen. Laws Section 44-5-26 as amended, are aggrieved by an assessment of taxes is as follows: (1)

All appeals to the tax assessor and the board of assessment review shall be on petitions provided by such board. Blank petitions available from the board, the tax assessor or the director of finances shall be filed with the tax assessor.

(2)

All questions on such petition shall be answered completely.

(3)

A separate petition shall be filed for each review requested.

(4)

The landowner of record and/or any aggrieved person must file all petitions, or, if this is not possible, his mark or the signature of his legal representative must appear and his title must be affixed thereto.

(5)

The petitioners will be notified of the time and place of any hearing.

(6)

The landowner of record, or his representative, or the aggrieved person, must appear at such hearing. If persons other than the owner of record are to testify before the board of tax assessment, then a written authorization filed by the landowner of record must be presented and recorded by the board.

(7)

Failure on the part of any petitioner or his legal representative to appear at the time and place designated by the board of assessment review for his petition to be heard, without prior notification, will be recorded as a default by nonappearance.

a.

Any petition so recorded will not be reheard for a period of one fiscal year. No petition may be resubmitted for any year for which a prior petition was recorded as a default due to nonappearance of the petitioner or his legal representative.

b.

There shall be no rehearing of any petition of one fiscal year, unless the petitioner can present new or different evidence, which could not have been presented to such board at the time of the original hearing, or unless, in the opinion of such board, unusual circumstances warrant a rehearing.

(8)

The procedure for rehearing shall be as follows:

a.

A new petition must be filed with the board of tax assessment with an accompanying list or brief of explanation.

b.

The board of assessment review at its regular meeting after the filing of the petition for rehearing will decide on the merits for a rehearing, and the petitioner will be notified in writing of the findings and recommendations of such board.

(9)

Attorneys, expert witnesses, and any other persons may be presented by the petitioners to such board in the hearing of any petitions.

(10)

The proceedings of the board of assessment review shall be recorded and kept in a minutes book provided by such board and shall be in the care, custody and control of the secretary and available for public inspection.

(11)

All decisions of the board of assessment review shall be by a vote.

(12)

All petitioners will be notified in writing of the finding recommendations, and decision of such board.

(Code 1972, § 21.1-14; Ord. No. 1998-32, 1-6-99)

Sec. 27-45. - Appeal to superior court.#

Pursuant to Section 44-5-26 of the Rhode Island General Laws as amended, an appeal for relief of an assessment may be taken by the filing [of] a petition in the Superior Court of Bristol County within 30 days of the written notification of the board of tax assessment decision.

(Ord. No. 1998-32, 1-6-99)