[Ord. No. 97-43, § 1, 2-4-1998; Ord. No. 00-16, § 1, 7-12-2000]
Any person who wishes to appeal their property assessment(s),
whether real, personal or both, shall first appeal in writing to the
Town Assessor. The required form, entitled "Appeal of Property Assessment
to the Town Assessor," shall be available at Town hall in the assessor's
office. All appeals must be filed in the office of the tax assessor
no later than 90 days after the first quarterly payment of the current
year's tax bill is due without penalty. A separate form is required
for each appeal.
[Ord. No. 97-43, § 2, 2-4-1998; Ord. No. 00-16, § 1, 7-12-2000]
The Town Assessor shall investigate all appeals within 45 days
of receipt of said appeal(s). After his/her review, the owner or agent
of owner shall be notified by certified mail of the assessor's decision.
If the taxpayer agrees to the decision made by the assessor, corrections
shall be made to assessment(s) (if any) and no further action is required
by either party.
[Ord. No. 97-43, § 3, 2-4-1998; Ord. No. 00-16, § 1, 7-12-2000]
Any person aggrieved by the decision of the Town Assessor may appeal the decision to the assessment board of review. Such appeal must be filed not more than 30 days after the assessor renders said decision and notifies the taxpayer. If the assessor does not render a decision within 45 days of the filing of the appeal to said assessor under the provisions of § 36-82, such appeal to the assessment board of review must be filed not more than 90 days after the expiration of the forty-five-day period. The aggrieved party shall file a "Request to be Heard Before the Assessment Board of Review" form, together with a copy of the tax assessor's decision for each appeal denied. The appeal form(s) must be hand delivered to the assessor's office, as the Town assumes no responsibility for lost or misdirected mailings.
[Ord. No. 97-43, § 4, 2-4-1998; Ord. No. 00-16, § 1, 7-12-2000]
Within 30 days of receipt of the required appeal form(s) and
fee(s), the Town Assessor shall notify the appealing party by certified
mail of the appointed time for the hearing before the assessment board
of review. The assessment board of review shall hear all appeals within
90 days of the filing of the appeal. All decisions made by the assessment
board of review must be made within 30 days of said hearing. Provided,
however, a city or Town may request and receive an extension from
the director of the state department of administration.
[Ord. No. 97-43, § 5, 2-4-1998]
The filing of any appeal does not stay the collection of taxes.
All taxes must be current in order to be heard before the assessment
board of review. If any abatement is to be made, a refund or credit
may be issued, at the discretion of the Town Assessor.
[Ord. No. 97-43, § 6, 2-4-1998]
As prescribed by G.L. 44-5-15, as amended, an account of all
ratable property owned by the appealing party must have been submitted
to the tax assessor or you may lose your right to be heard beyond
the assessment board of review.
[Ord. No. 97-43, § 7, 2-4-1998]
The rights, duties and procedures contained herein are cumulative
to all rights, duties and procedures binding upon or inuring to the
benefit of an aggrieved party under the Rhode Island Constitution,
the general laws of this state and/or the Charter of the Town of Cumberland.
