The Building Inspector shall notify the Tax
Assessor, in writing, within 10 days of the issuance of a certificate
of occupancy on any new construction or the determination that a damaged
building has been satisfactorily demolished, removed and graded.
Within five days of adjusting an assessment
because of new construction or removal of a damaged building, the
Tax Assessor shall notify the record owner of such property and the
Tax Collector of such adjustment to the assessment.
Within 10 days of receipt of notice of an adjustment
by the Tax Assessor, the Tax Collector shall mail or hand deliver
an additional or revised bill, as the case may be, to the record owner
of the property based upon the amount prorated by the Tax Assessor.
Any additional tax owed shall be due, payable, and collectible as
other municipal taxes; provided, however, such additional tax shall
be due and payable in an initial or single installment not sooner
than 30 days after the date such bill is mailed or hand delivered
to the record owner, and in any remaining, regular installments, as
the same are due and payable, and the several installments of such
tax so due and payable shall be equal.
Any person claiming to be aggrieved by the action
of the Tax Assessor under this article may appeal the actions of the
Tax Assessor to the Assessment Board of Review within 60 days from
notification of an adjustment to the assessment or to the Superior
Court as provided.