ARTICLE VI. - REAL ESTATE NON-UTILIZATION TAX

Sec. 7-144. - Authority.#

In accordance with the express enabling authority granted by the Rhode Island General Assembly in G.L. 1956, Title 44, Chapter 5.1 there is hereby established in the Town of Warren a real estate non-utilization tax.

(Ord. of 10-13-2020)

Sec. 7-145. - Definitions.#

As used in this article, the following terms shall be defined as:

Actively marketed means good faith efforts by the owner of the property to obtain one (1) or more occupants of the property. These good faith efforts may include, among other things, one (1) or more of the following: (1)

Making substantial financial expenditures in comparison with the value of the property;

(2)

Listing the property for sale or lease, or both, with one (1) 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

(3)

Advertising, using one (1) or more signs on the property and least one (1) other medium, the availability of the property for sale or rental at 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 building official's office.

Development plan means a plan to rehabilitate a vacant and abandoned property within a set time frame for a use that conforms to the provisions of the Warren Zoning Ordinance.

Privileged year means the twelve-month period corresponding to the calendar year.

Reviewing entity means the town planner is designated as the reviewing entity pursuant to G.L. 1956, § 44-5.1-3.

Vacant and abandoned property means any property that is: (1)

A building that has remained continuously unoccupied during the privileged year or a lot with no existing structure this is littered with trash and obviously abandoned.

(2)

A property containing one (1) or more buildings used in whole or in part for one (1) or more dwelling units immediately prior to the time the property became vacant and has been under continuous designation as vacant by the building official during the privilege year.

(3)

A property containing one (1) or more buildings, none of which were used in whole or in part for one (1) or more dwelling units immediately prior to the time the property became vacant and has been under continuous citation by the building official for a violation or violations of the minimum housing code during the privilege year.

(Ord. of 10-13-2020)

Sec. 7-146. - Imposition of the non-utilization tax.#

(a)

The Town of Warren may annually impose upon any property which is vacant and abandoned, as determined by the building official, a non-utilization tax measured by the assessed value of the real estate at a rate of ten dollars ($10.00) for each one hundred dollars ($100.00) of assessed value of the real estate as most recently returned by the Warren tax assessor.

(b)

The tax imposed under this article shall be due and payable in the same manner as other municipal taxes are due in the Town of Warren and shall be in addition to any other taxes due and payable on the property.

(Ord. of 10-13-2020)

Sec. 7-147. - Exemptions.#

(a)

The non-utilization tax authorized by the article shall not be imposed on property if:

(1)

The owner submits a proposed development plan which has been approved by the town planner;

(2)

The proposed development plan contains a reasonable timetable for the development or reuse of the property; and

(3)

The town planner determines that the proposed development plan is in accordance with the Warren Zoning Ordinance.

(b)

The town planner shall deliver a copy of the approved development plan to the tax assessor who shall certify the property as exempt from the non-utilization tax.

(c)

If the owner fails to carry out the development or reuse of the property in accordance with the timetable set forth in the approved development plan, without good cause, then the property shall be 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)

If the town planner denies the approval of a proposed development plan, the owner may appeal the denial to the Warren Housing Court.

(Ord. of 10-13-2020)

Sec. 7-148. - Removal of the non-utilization tax from compliant properties.#

Upon a finding by the building official and town planner that the property is no longer vacant and abandoned, the non-utilization tax will be discontinued from the property 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 on the property pursuant to this article.

(Ord. of 10-13-2020)

Sec. 7-149. - Appeals.#

In any appeal from the imposition of the tax set forth in this article, the Warren Housing Court shall find in favor of the property owner who shows that the property was assessed: (1)

Was actively marketed during the privilege year as set forth in section 7-145; or

(2)

Was occupied for substantial portions of the privilege year, notwithstanding its designation by the building official.

(Ord. of 10-13-2020)