2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.1 - Real Estate Nonutilization Tax › Section 44-5.1-2. - Definitions.

§ 44-5.1-2. Definitions.
The following words, terms, and phrases, when used in this chapter, have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
(1)
“Abutter” means a neighbor whose property touches the property in question.
(2)
“Actively marketed” means 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:(i) making substantial financial expenditures in comparison with the value of the property; or (ii) 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 (iii) 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.
(3)
“Continuously unoccupied” means any property, which is listed during the entire privilege year as vacant in the records of a city or town’s department of minimum housing.
(4)
“Development plan” means 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.
(5)
“Nonprofit housing organization” means 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.
(6)
“Privilege year” means the twelve (12) month period corresponding to the calendar year.
(7)
“Reviewing entity” means the municipal entity designated by the city or town pursuant to § 44-5.1-3.
(8)
“Vacant and abandoned property” means any property, which is:
(i)
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;
(ii)(A)
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, been under continuous designation as vacant by a city’s or town’s department of minimum housing during the privilege year; or
(B)
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, been under continuous citation by an agency of a city or town for violation of minimum housing code provisions relating to the health or safety of citizens during the privilege year.
History of Section.
P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1; P.L. 2010, ch. 239, § 39.