[Ord. No. 96-29, § 1, 11-6-1996]
The Town Council finds that preservation of the Town's farmlands
and agricultural uses enhances an understanding of the Town and state's
natural and cultural heritage; improves property values, fosters civic
beauty and promotes education, pleasure and the public welfare.
[Ord. No. 96-29, § 2, 11-6-1996]
As used in the article, the following words shall have the following
meanings:
The value of real property as determined by the assessor
under appropriate and applicable laws, regulations and general accepted
practices.
The local public official designated, authorized and empowered
to valuate and assess real and personal property within the Town.
The director of the department of environmental management
of the State of Rhode Island and Providence Plantations and/or his/her
official designee.
Real property within the Town which conforms to the following:
Conforms to the definition of "farmland" in this section.
The owner of which has received and filed with the assessor
a certificate from the director of environmental management designating
such land as farmland in accordance with the policies and procedures
established by G.L. § 44-27-2 and/or any regulations promulgated
in accordance therewith.
A parcel or parcels of land within the Town which are zones
agricultural-1 (A-1) or agricultural-2 (A-2) under the Zoning Ordinance
of the Town of Cumberland, Rhode Island, enacted June 29, 1994, and
as may be amended from time to time, and/or which conform with the
provisions thereof, and, which conforms with the definition of farmland
as defined by G.L. § 44-27-2.
Those financial liabilities normally and ordinarily due to
the Town by owners of real or personal property on an annual basis
and formulated on a generally accepted or legislative approved basis
and based upon the assessment for the property as of December 31 of
the previous calendar year and charged to the owner thereof as of
that date.
The amount per thousand dollars of assessed which is billed
to the owner and which combined forms the amount of real estate taxes
due.
The Town of Cumberland, Rhode Island, a body politic and
corporate existing within Providence County and under the General
Laws of the State of Rhode Island and Providence Plantations, as amended.
[Ord. No. 96-29, § 3, 11-6-1996]
(a)
Valuation rate fixed. In order to further the purpose of this article,
the Town hereby establishes, enacts and orders a real estate tax assessment
value of $500 per acre of land qualified as eligible property in property
tax liability each year in lieu of the valuation which would otherwise
prevail were this article not in full force and effect. This assessed
value shall be called the "farmland valuation."
(b)
Property and fees not eligible for exemption. Such farmland assessment
value shall not apply to municipal tax assessed against motor vehicles
or personal property, but only the real estate of the eligible property.
Also excluded from this valuation shall be the residential portion
of the real estate ("farmhouse") and one acre of land, and the value
of any buildings on the property. Such farmland assessment value shall
not apply to any other liability against the eligible property due
the Town such as water or sewer assessment. In addition, such farmland
assessment value shall not accrue retroactively except as stated hereinafter,
and, shall be forfeited by owner of property who shall be delinquent
in the payment of any tax or other financial liability due the Town,
whether against such property or other property owned by the owner
in the Town.
(c)
Exemption not to effect other reductions or credits. Such farmland
assessment value shall not diminish, detract from, negate or otherwise
nullify any other property tax reduction or credit to which the owner
is otherwise eligible. Such other exemption or credit shall be applied
to the gross tax due whether resulting from this preferred assessment
or some other formula applied to property not eligible for relief
hereunder.
(d)
Changeability of the rate. The Town Council may from time to time
set any new limitations, either higher or lower, that it shall deem
necessary or prudent. No change enacted hereafter shall affect the
benefits which are certified by the Town Assessor hereunder in any
way positive or negative during the tax year in which a payment has
been fixed.
(e)
Non-assignability. Notwithstanding anything in law to the contrary,
no tax reduction credit earned hereunder shall be assigned, awarded,
transferred or credited to any property or person other than the owner
of the eligible property which was the subject of the reduction. In
the event of the death of the owner, the tax reduction shall be afforded
to the surviving spouse if not listed as an owner of record, or to
any estate if the surviving spouse is the chief beneficiary thereof
so long as the property remains in the state of conditions under which
the original grant was made therefor.
[Ord. No. 96-29, § 4, 11-6-1996]
(a)
Application to be made annually. Application for any property eligible
under this article for which the owner seeks property tax relief shall
be made annually to the tax assessor by completing and submitting
an application form to be designated by the tax assessor specifically
for such purposes. The applicant shall also provide a copy of the
certificate of compliance under G.L. § 44-27 as provided
by the director of the state department of environmental management
or his/her designee.
(b)
Waivers of certificate and inspection. Upon application beyond the
initial application for relief, the tax assessor may waive submission
of the certificate from the director if he/she can attest to knowledge
of no change or circumstances in the condition of the property or
its conformance with the provisions of this article. Upon receipt
of such application the tax assessor shall inspect such property and
shall certify whether it complies with the provisions of this article.
(c)
Application of tax rate. The farmland property tax assessment valuation
shall commence in the year that the inspection certifies approval
and shall cover the tax year ending December 31 of the prior year.
(d)
Request for or waiver for documents. The tax assessor is empowered
and authorized to require and demand any documents, certifications
or other proof of the ownership and compliance as he/she shall deem
necessary. Additionally, the tax assessor may waive any documents,
certifications or other proofs which are duplicative or repetitive.
(e)
Determination of ordinary and preferential tax rates. In addition to the determination of the tax assessment due under the provisions of this article, the tax assessor shall determine the annual taxes which would otherwise be due upon the property without benefit of the provisions of this article. A statement indicating the amount to be paid hereunder and which would be assessed absent the provisions of this article shall be prepared annually, certified by the tax assessor and attested by the property owner. Such statement serves as the basis for the repayment of taxes which would otherwise accrue without benefit of this article should the property owner forfeit such tax relief for any reason and be required to comply with the provisions of § 36-65 hereunder.
(f)
Execution of agreement. The property owner receiving the farmland
tax valuation assessment preferment and the Town shall execute an
annual agreement or contract attesting to the rights, liabilities
and responsibilities of the parties under this article in a form to
be determined by the tax assessor. Annual agreements beyond the first
year in which a property is eligible and participates in the program
may take the form of any annual recertification in lieu of a full
annual agreement. Such agreements shall be executed by the owner(s)
of record of the property, the Town finance director and the tax assessor.
Such signatures shall be witnessed and notarized.
[Ord. No. 96-29, § 5, 11-6-1996]
(a)
Granting as a condition to tax reduction. No eligible property or
eligible owner may benefit from the provisions of this article unless
the owner of such property shall grant to the Town an annual restrictive
covenant agreeing that the property shall retain its use and be maintained
in a manner which preserves the farmland or agricultural character
for a period equal to the length of the property tax reduction or
until title to the property is transferred.
(b)
Payment of entire tax due upon property transfer or loss of classification.
If a property is transferred or loses its farmland classification
prior to the payment of any taxes thereupon, the entire property tax
payment then due shall become due and payable as otherwise provided
for such tax year without reduction hereinunder. If the taxes have
been paid in whole or in part and the property is transferred or the
classification lost the taxes thereupon shall be pro-rated between
the former and the new owner based upon the taxes due without benefit
of the reduction provide for herein.
(c)
Forfeiture of classification and financial liability. If the payment has been made in whole, and the property is transferred, the owner who was eligible for the reduction shall forfeit the classification and shall be liable for the monetary difference [of] all the real estate taxes which would otherwise have been due without benefit of this article, as certified by the assessor and attested to by the owner as outlined in § 36-64(e) hereinabove, and the tax payments actually made hereunder.
(d)
Payment of previous benefits awarded. In addition, any land which loses its classification as farmland for any reason shall immediately be assessed at the valuation at which it would have otherwise been assessed, as certified by the tax assessor and certified by the owner as described in § 36-64(e) hereinabove and the owner shall be liable to the Town for the amount differences between the taxes paid under the provisions of this article and the total amounts as calculated, certified and attested as described in § 36-64(e) at the following rates:
|
The previous 5 years: 100% of the total tax reduction realized
shall be paid to the Town as a condition of transfer or loss of classification
|
|
Years 6 through 10: 50% of the total tax reduction realized
shall be paid to the Town as a condition of transfer or loss of classification.
|
|
Such payment shall be reduced by any penalty payments made under
the provisions of G.L. Chapter 44-27.
|
(e)
Annual notice of participation. The tax assessor shall place against
the property for which a tax reduction under this article is awarded,
a notice in the Cumberland registry of deeds substantially in the
form of "Exhibit A" attached to Ordinance No. 96-29 and made a part
by reference.
[Ord. No. 96-29, § 6, 11-6-1996]
Any land owner who received the property valuation provided
by the provisions of this article shall grant to the Town the right
of first refusal to purchase the property in order to continue original
or some compatible use. This right of first refusal shall be a part
of the agreement referred to hereinabove. The Town shall not be bound
to accept such offer. The Town may waiver its right to purchase property
should any potential new owner agree in writing to maintain the property
for its original or some compatible use.
[Ord. No. 96-29, § 7, 11-6-1996]
Any land owner who receives the tax rate provided by the provisions
of this article shall grant to a ninety-day notification to the Town
of its intention to sell the property prior to placing the property
for public purchase.
[Ord. No. 96-29, § 8, 11-6-1996]
(a)
When caused to be filed. Whenever a change in use occurs which results
in a penalty being assessed pursuant to the provisions of this article
and any agreement entered into in conformance herewith, the tax assessor
shall cause to be recorded in the land evidence records of the Town
a notice of change of use and the amount of the penalty payment due
the Town in the form of a lien against the property. Such lien shall
also include the name of the owner of record and a description of
the property by address, assessor's plat and lot to which the lien
attaches. Notice of such lien shall be mailed to the owner of record
by first class mail, postage prepaid. A copy shall also be forwarded
to the tax collector.
(b)
Foreclosure. The lien shall be due and payable upon recording. After
the lien has been recorded for 90 days, the tax collector shall have
the right to advertise and sell the property in the same manner as
provided for pursuant to G.L. § 44-9-1 et seq.
(c)
Foreclosure for purpose. Notwithstanding anything in law to the contrary,
the tax collector may limit or direct sale of the property to a prospective
owner who shall preserve the property in its original state and safeguard
the purposes of this article. Such owner shall be eligible for participation
in this program so long as the property remains eligible under the
provisions contained in this article.
[Ord. No. 96-29, § 9, 11-6-1996]
This article shall be retroactive to the assessment of property
as of December 31, 1995.
[Ord. No. 96-29, § 10, 11-6-1996]
Appeals of decisions of the tax assessor shall be to the Board
of Assessment Review for a full hearing de novo whether the appeal
concerns the reduced rate payment or the ordinarily established tax
payment due.
[Ord. No. 96-29, § 11, 11-6-1996]
(a)
Penalty for false or misleading information or application. Any person,
corporation, partnership or other legal entity which obtains a farmland
property tax assessment to which such person, corporation, partnership
or other legal entity is not entitled, by the filing of any false
statement, or the proffering of any document or other writing known
by the person to have been altered, forged, or to contain false or
untrue information, shall be liable to the Town for an amount equal
to double the amount of reductions resulting from the assessment.
(b)
Filing of legal action. The Town may pursue legal action in a court
of competent jurisdiction in a civil suit in order to recover such
taxes, as well as associated costs approved by the court.
