[Approved 10-23-1997 by Ch. No. 2469; amended in its entirety 4-11-2002 by Ch. No.
2637]
In accordance with the express enabling authority
granted by the General Assembly in R.I.G.L.A. § 44-5.1 there
is hereby established in the City of Pawtucket a real estate nonutilization
tax.
As used in this article, the following terms
shall have the meanings indicated:
A neighbor whose property touches the property in question
Good-faith efforts by the owner of the property to obtain
one or more occupants of the property. These good-faith efforts may
include, without limitation, one or more of the following: making
substantial financial expenditures in comparison with the value of
the property; or listing the property for sale or 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 or fair
market rental value of the property; or advertising, using one or
more signs on the property and at least one other medium, the availability
of the property for sale or rental 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. Sporadic attempts to sell or lease the
property during the privilege year may be viewed as not constituting
a good-faith marketing effort.
Any property which is listed during the entire privilege
year as vacant in the records of the Department of Zoning and Code
Enforcement.
A plan to rehabilitate a vacant and abandoned property within
a set time frame for a use in conformance with the City or town's
comprehensive plan.
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.
The twelve-month period corresponding to the calendar year.
The municipal entity designated by the City pursuant to § 44-5.1-3.
which shall be the Department of Zoning and Code Enforcement.
Is a building that has remained continuously
unoccupied during the privilege year or a lot. with no existing structure
that is littered with trash and obviously abandoned;
In the case of property containing one or more
buildings used in whole or in part for one or more dwelling units
immediately prior to the time the property became vacant, has been
under continuous designation as vacant by a Department of Zoning and
Code Enforcement during the privilege year; or
In the case of property containing one or more
buildings, none of which were used in whole or in part for one or
more dwelling units immediately prior to the time the property became
vacant, has been under continuous citation by the Department of Zoning
and Code Enforcement for violation of minimum housing code provisions
relating to the health or safety of citizens during the privilege
year.
A.Â
The City of Pawtucket may annually impose upon any
property which is vacant and abandoned, as determined by the Pawtucket
Housing Court, a nonutilization tax measured by the assessed value
of the real estate at the rate of $10 for each one hundred dollars
of assessed value of the real estate as most recently returned by
the Tax Assessor of the City of Pawtucket.
B.Â
The tax imposed under authority of this chapter shall
be due and payable in the same manner as other municipal taxes are
due in the City.
A.Â
The nonutilization tax authorized by this article
shall not be imposed on property owned by an abutter or a nonprofit
housing organization if:
(1)Â
The abutter or nonprofit housing organization submits
a proposed development plan which has been approved by the Rhode Island
Housing Resources Commission or Rhode Island Housing and Mortgage
Finance Corporation to the reviewing entity;
(2)Â
The proposed development plan contains a reasonable
timetable for the development or reuse of the property; and
(3)Â
The reviewing entity determines that the proposed
development plan is in accordance with the approved comprehensive
plan of the City or town and approves it.
B.Â
The reviewing entity shall deliver a copy of the approved
development plan to the Tax Assessor who shall certify the property
as exempt from the nonutilization tax.
C.Â
Failure of the nonprofit housing organization or abutter,
without good cause, to carry out the development or reuse of the property
in accordance with the timetable set forth in the approved development
plan shall result in the property being subject to the nonutilization
tax as of the first date of assessment following the expiration of
the timetable in the approved development plan.
A.Â
Upon a finding by the Housing Court that the property
is no longer vacant or abandoned, said property will cease to be subject
to the nonutilization tax until such time as it again is determined
to be vacant and abandoned. This section is not intended to modify
any taxes which have already accrued.
B.Â
Notwithstanding the foregoing, any property that is
vacant and abandoned and which is sold shall not be subject to this
nonutilization tax for the first 60 days subsequent to the transfer
of ownership. Failure by the new owner to have the property removed
from its vacant and abandoned status within that sixty-day period
will again subject that property to this tax.
A.Â
In any appeal from the imposition of the tax set forth
in this article, the Board of Appeals, sitting as the Board of Tax
Review, shall find in favor of an appellant who shows that the property
assessed:
B.Â
Nothing contained in this section shall be deemed
to enlarge or diminish any other right of appeal that an appellant
may possess pursuant to the general or public laws, or City ordinances.
