(a)  In any appeal from the imposition of the tax set forth in this chapter, the tax review board of a city or town shall find in favor of an appellant who shows that the property assessed:

(1)  Was actively marketed during the privilege year; or

(2)  Was occupied for substantial portions of the privilege year, notwithstanding its designation by the department of minimum housing.

(3)  Was exempt pursuant to § 44-5.1-3(i) from the imposition of the tax set forth in that section.

Terms Used In Rhode Island General Laws 44-5.1-6

  • Actively marketed: means good faith efforts by the owner of the property to obtain one or more occupants of the property. See Rhode Island General Laws 44-5.1-2
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Privilege year: means the twelve (12) month period corresponding to the calendar year. See Rhode Island General Laws 44-5.1-2
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9

(b)  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 or town ordinances.

History of Section.
P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1.