[HISTORY: Adopted by the Town Council of the Town of Charlestown 8-14-1984
as Ch. 136. Amendments noted where applicable.]
A.
There shall be a Commission of Tax Assessment Review
consisting of three (3) members appointed by the Council for a term of three
(3) years, of which no more than two (2) shall be of the same political party.
The members first appointed shall serve for the term of one (1), two (2) and
three (3) years respectively.
B.
Each appointed member shall hold office on the Commission
until his successor is appointed and qualified.
Vacancies on the Commission which may occur in the appointed membership
of the Commission, for any reason whatsoever, shall be filled by the Council
for the unexpired term.
The members of the Commission of Tax Assessment Review shall have been,
at the time of their appointment, residents of the town for at least two (2)
years immediately preceding and shall continue as residents during their terms
of office. If a member of the Commission shall cease to be a resident, his
office shall become vacant.
No member of the Commission shall hold any other public office, except
that of a notary public, member of the National Guard, naval or military reserve.
A majority of the members of the Commission shall constitute a quorum.
The members of the Commission at their first meeting shall elect one
(1) of their members as Chairman and another as Secretary and thereafter shall
elect a Chairman and Secretary upon the appointment of any new member for
a full term or whenever the office may become vacant.
[Added 10-13-1992 by Ord. No. 188[1] ]
The procedure to be followed for appeals from assessments determined
by the Tax Assessor, except assessments for excise taxes on registered motor
vehicles and trailers, shall be as follows:
A.
Any person aggrieved on any ground whatsoever by any
assessment of taxes shall first file an appeal with the Tax Assessor (hereinafter
"Assessor") within three (3) months after the last day appointed for the payment
without penalty of the tax, or the first installment thereof, if the tax is
payable in installments. The Assessor shall review the assessment and file
his written response within ten (10) days after receipt of the appeal. In
the event that the Assessor does not file a written response within said ten
(10) days, it shall be presumed that the original assessment was affirmed.
B.
Any person aggrieved by the written response of the Assessor
shall file an appeal to the Commission of Tax Assessment Review (hereinafter
"Commission") within ten (10) days after filing of the Assessor's written
response. For purposes of this local administrative appeal, the ten-day period
shall commence on the day the written response is filed with the records of
the Assessor.
C.
All appeals to the Assessor and to the Commission shall
be on forms provided by the Assessor and the Commission, respectively. A separate
appeal petition must be filed for each parcel of land for which an appeal
is requested.
D.
Appeals to the Commission shall be heard and a decision
rendered within ninety (90) days from the filing of the appeal. The Commission
shall notify the appellant of the time and date of the hearing by certified
mail to the address listed in the certified tax roll. All such hearings shall
be open to the public.
[Amended 8-28-1995 by Ord. No. 203]
E.
The appellant or his or her duly authorized representative
shall appear at the Commission hearing and may present any evidence which
is competent and relevant, including expert testimony. All testimony shall
be given under oath and transcribed by methods determined by the Commission.
An appellant may request a transcript of the hearing at his or her expense.
If the appellant appears through a representative, including an attorney,
a written authorization shall be filed with the Commission no later than the
date and time of the hearing.
F.
If the appellant or his or her representative fails to
appear at the hearing, unless a continuance shall have been granted, the appellant
shall be in default, the appeal shall be dismissed and the decision of the
Assessor shall be affirmed.
G.
The Assessor shall have the right to appear at the Commission
hearing and present evidence in support of his assessment. Notwithstanding
the foregoing, the appellant shall have the burden of proving that the assessment
is not correct. The Commission shall have the power, after such hearing, to
affirm or change any assessment; provided, however, that nothing herein contained
shall affect the power of the Town Council relative to tax abatements.
H.
All decisions of the Commission shall be in writing and
filed with the Town Clerk as public records, and copies shall be delivered
or mailed to the appellant or his or her duly appointed representative, the
Assessor and the Town Administrator.
I.
Any person aggrieved by any decision of the Commission
may appeal therefrom in accordance with the procedures and time limits set
forth in Title 44, Chapter 5, of the Rhode Island General Laws.
J.
Nothing herein contained shall be construed in any way
to limit or extend the right of a taxpayer to apply to a court of competent
jurisdiction for relief from any assessment or tax originally determined by
the Assessor or subsequently by the Commission, in accordance with the Rhode
Island General Laws, as amended, or any other law thereto appertaining and
all amendments and additions to any such laws for relief from assessments
as originally made by the Assessor.
[Amended 6-8-1987 by Ch. 158]
The Town Council may grant an abatement in whole or in part, correct
an assessment or uphold the original assessment, with the exception of those
assessments of registered motor vehicles and/or trailers.
[Amended 6-8-1987 by Ch. 158; 10-13-1992
by Ord. No. 188]
Taxpayers may not appeal the decision of the Tax Assessor (hereinafter "Assessor") regarding an assessment on registered motor vehicles and trailers to the Commission of Tax Assessment Review. An appeal regarding the motor vehicle and/or trailer assessment shall be made to the Assessor within thirty (30) days of the notice of valuation. The Assessor will render a decision within ten (10) days of the filing of the appeal on those motor vehicles and/or trailers whose values had been determined by the Assessor. When the valuation of a vehicle or trailer has been made by the Rhode Island Vehicle Valuation Commission (hereinafter "State Commission"), the appeal will be forwarded to the State Commission within ten (10) days of receipt of the appeal by the Assessor, and the appeal procedure as set forth in Title 44, Chapter 34, of the Rhode Island General Laws shall be followed. The Assessor shall notify the aggrieved taxpayer in writing of the Commission's decision within ten (10) days of receipt by the Assessor of the Commission's decision. Within thirty (30) days of notification of the decision of the Assessor or the State Commission, an aggrieved taxpayer may appeal the decision to the District Court serving the Town of Charlestown. A party aggrieved by a final order of the District Court may seek review thereof in the State Supreme Court by writ of certiorari.
