In accordance with the express enabling authority granted by
the General Assembly in RIGL 44-5.1, there is hereby established in
the Town of Westerly a real estate nonutilization tax.
As used in this chapter, the following terms shall have the
meanings ascribed to them in this section:
ABUTTER
A neighbor whose property touches the property in question.
ACTIVELY MARKETED
Good faith efforts by the owner of the property to obtain
one or more occupants for the property. These good faith efforts may
include, without limitation, one or more of the following:
A.
Making substantial financial expenditures in comparison with
the value of the property;
B.
Listing the property for sale, lease, or both, with one 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
C.
Advertising, using one or more signs on the property and at
least one other medium, to advertise the availability of the property
for sale or for rent for a price and on terms, or at a rental that
is realistic considering the fair market value or fair rental value
of the property.
CONTINUOUSLY OCCUPIED
Any property which is listed during the entire privilege
year as vacant in the records of the Director of Code Enforcement.
DEVELOPMENT PLAN
A plan to rehabilitate a vacant and abandoned property within
a set time frame for a use in conformance with the Town's Comprehensive
Plan and zoning ordinances.
NEW OWNER
Any person who has purchased the vacant or abandoned property
during the period subsequent to the notice of designation as vacant
and abandoned.
NON-PROFIT HOUSING ORGANIZATION
Any organization exempt from taxation pursuant to § 501(c)(3)
of the Internal Revenue Code [26 U.S.C. § 501(c)(3)] whose
exempt purposes include the provision of affordable housing to low-
and moderate-income households.
PRIVILEGE YEAR
The twelve-month period corresponding to the calendar year.
REVIEWING ENTITY
The administrative officer, designated in accordance with
RIGL 45-23-55; if no administrative officer has been so designated,
then the Town Planning Board.
VACANT AND ABANDONED PROPERTY
Any property which is:
A.
A structure that has been determined to be continuously unoccupied
by the Director of Code Enforcement during the privilege year; and
(1)
Has been under continuous citation by the Director of Code Enforcement;
or
(2)
Has not been maintained as evidence by the exterior condition
of the structure.
B.
A lot with no existing structure, which contains no evidence
of maintenance, has been under continuous citation by the Director
of Code Enforcement and that has been determined to be continuously
unoccupied by the Director of Code Enforcement for a period of 60
days during the privilege year.
C.
Under a current notice of default and/or notice of trustee's
sale, pending a Tax Assessor's lien sale, have been the subject
of a foreclosure sale where the title was retained by the beneficiary
of a deed of trust involved in the foreclosure, or transferred under
a deed in lieu of a foreclosure sale.
The Tax Assessor is empowered to abate the nonutilization tax
if it is imposed in error.