ARTICLE IV. - REAL ESTATE NONUTILIZATION TAX
Part of the Code of Ordinances of Central Falls, RI.
The text
Footnotes:
--- (4) --- State Law reference— Real estate nonutilization tax, G.L. 1956, § 44-5.1-1 et seq.
Sec. 34-68. - Definitions.#
The following words, terms, and phrases when used in this article, have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
Abutter means a neighbor whose property touches the property in question.
Actively marketed means: (1)
Good faith efforts by the owner of the property to obtain one or more occupants of the property. These good faith efforts may include, without limitations, one or more of the following:
a.
Making substantial financial expenditures in comparison with the value of the property;
b.
Listing the property for sale or lease, or both, with one or more real estate brokers, for a price and on terms, or for a rental that is realistic considering the fair market value or fair market rental value of the property; or
c.
Advertising, using one or more signs on the property and at least one other medium, the availability of the property for sale or rental for a price and on terms, or at a rental that is realistic considering the fair market value or fair rental value of the property. Sporadic attempts to sell or lease the property during the privilege year may be viewed as not constituting a good faith marketing effort.
Continuously unoccupied means any property which is listed during the entire privilege year as vacant in the records of the city's department of minimum housing.
Development plan means a plan to rehabilitate a vacant and abandoned property within a set time frame for a use in conformance with the city's comprehensive plan.
New owner means any person who has purchased the vacant and abandoned property during the period subsequent to the notice of designation as vacant and abandoned.
Nonprofit housing organization means any organization exempt from taxation pursuant to § 501(c)(3) of the Internal Revenue Code (26 USC 501(c)(3)) whose exempt purposes include the provision of affordable housing to low and moderate income households.
Privilege year means the 12-month period corresponding to the calendar year.
Reviewing entity means the municipal entity designated by the city or town pursuant to G.L. 1956, § 44-5.1-3.
Vacant and abandoned property means: (1)
A building that has remained continuously unoccupied during the privilege year or a lot, with no existing structure that is littered with trash and obviously abandoned;
(2)
In the case of property containing one or more buildings used in whole or in part for one or more dwelling units immediately prior to the time the property became vacant, has been under continuous designation as vacant by the city's department of minimum housing during the privilege year; or
(3)
In the case of property containing one or more buildings, none of which were used in whole or in part for one or more dwelling units immediately prior to the time the property became vacant, which has been under continuous citation by the city's department of code enforcement for violation of minimum housing code provisions relating to the health or safety of citizens during the privilege year.
(Code 1994, § 36-71; Ord. of 5-13-2002; Ord. of 6-12-2017(2), § 2)
State Law reference— Similar provisions, G.L. 1956, § 44-5.1-2.
Sec. 34-69. - Imposition.#
(a)
The city may annually impose upon any property which is determined to be vacant and abandoned a non-utilization tax measured by the assessed value of the real estate at the rate of $10.00 for each assessed $100.00 of assessed value of the real estate as most recently returned by the tax assessor of the city. The tax shall be in addition to any other taxes authorized by the general or public laws.
(b)
The code enforcement office within the city is designated as the city entity responsible for determining which properties are vacant and abandoned.
(c)
The department of code enforcement will survey all vacant properties and abandoned properties once during the privileged year, prior to March 15 of that privileged year.
(1)
The department of code enforcement shall, upon designation of a property as vacant and abandoned, cause the office of the city assessor to notify the owner in writing of the date of designation of the property as vacant and abandoned and the date upon which the non-utilization tax may be imposed.
(2)
The department of code enforcement shall file the notice of designation as vacant and abandoned with the recorder of deeds.
(3)
The property owner of record may notify the city's code enforcement office if a change in the property occurs. At any time after the property presents the appearance of being used and cared for, the city's code enforcement office may notify the assessor to remove the property from the list of properties on the real estate non-utilization tax list.
(4)
Any person or entity who, through foreclosure or otherwise, vacates or maintains vacant property shall notify the department of code enforcement.
(d)
The director of planning or other designated official is hereby designated as the reviewing officer to review and approve a development plan submitted by a nonprofit housing organization or an abutter.
(e)
The city tax assessor and/or the finance director is hereby empowered to abate the real estate non-utilization tax if it is imposed in error or if a nonprofit housing organization or an abutter acquires the property for rehabilitation and submits a development plan that complies with the provisions of G.L. 1956, § 44-5.1-3(i).
(Code 1994, § 36-72; Ord. of 5-13-2002; Ord. of 6-12-2017(2), § 2)
Sec. 34-70. - Exemptions.#
(a)
The non-utilization tax authorized by this section shall not be imposed on property owned by an abutter, a new owner, or a nonprofit housing organization if the assessor finds the following:
(1)
The abutter, new owner, or nonprofit housing organization submits a proposed development plan which has been approved by the director of planning and/or his/her designated official; and
(2)
The proposed development plan contains a reasonable timetable for the development or the reuse of the property; and
(3)
The director of planning and/or his/her designee determines that the proposed development plan contains a reasonable timetable for the development or reuse of the property; and
(4)
The director of planning and/or his/her designee determines that the proposed development plan is in accordance with the approved comprehensive plan of the city and approves it.
(b)
The director of planning and/or his/her designee shall deliver a copy of the approved development plan to the assessor who shall certify the property as exempt from the non-utilization tax.
(c)
Failure of the nonprofit housing organization, without good cause, to carry out the development or reuse of the property in accordance with the timetable set forth in the approved development plan shall result in the property being subject to the non-utilization tax as of the first date of assessment following the expiration of the timetable in the approved development plan.
(d)
The decision of the director of planning and/or his/her designee to deny approval of a development plan may be appealed to the city appeals board.
(Code 1994, § 36-73; Ord. of 5-13-2002; Ord. of 6-12-2017(2), § 2)
Sec. 34-71. - Property ceasing to be subject to tax.#
Upon a finding by the code enforcement office that the property is no longer vacant or abandoned, the property will cease to be subject to the non-utilization tax until such time as it again is determined to be vacant and abandoned. This section is not intended to modify any taxes which have already accrued.
(Code 1994, § 36-74; Ord. of 5-13-2002; Ord. of 6-12-2017(2), § 2)
Sec. 34-72. - Transfer of property.#
Notwithstanding the foregoing, any property that is vacant and abandoned and which is sold to a new owner, shall not be subject to this non-utilization tax for the first 60 days subsequent to the transfer of ownership to the new owner. Failure by the new owner to have the property removed from its vacant and abandoned status within that 60-day period will again subject that property to this tax.
(Code 1994, § 36-75; Ord. of 5-13-2002; Ord. of 6-12-2017(2), § 2)
Sec. 34-73. - Date on which taxes due.#
The tax imposed under authority of this article shall be due and payable in the same manner as other municipal taxes are due in the city.
(Code 1994, § 36-76; Ord. of 5-13-2002; Ord. of 6-12-2017(2), § 2)
Sec. 34-74. - Appeals.#
(a)
In any appeal from the imposition of the tax set forth in this article, the tax review board of the city shall find in favor of an appellant who shows the following with regard to the property assessed:
(1)
Was actively marketed during the privilege year;
(2)
Was occupied for substantial portions of the privilege year, notwithstanding its designation by the department of code enforcement; or
(3)
Was exempt pursuant to G.L. 1956, § 44-5.1-4(i) from the imposition of the tax.
(b)
Nothing contained in this section shall be deemed to enlarge or diminish any other right of appeal that an appellant may possess pursuant to the general or public laws, or city ordinances.
(Code 1994, § 36-77; Ord. of 5-13-2002; Ord. of 6-12-2017(2), § 2)
Sec. 34-75. - Severability.#
The provisions of this section are severable and if any provision, sentence, clause, section, or part of the section shall be held illegal, invalid, unconstitutional, or inapplicable to any person, circumstance, or time period, that illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of the section or its application. It is hereby declared to be the legislative intent that this section would have been adopted had those provisions not been included or that person, circumstance, or time period been expressly excluded from its coverage.
(Ord. of 6-12-2017(2), § 2)