Rhode Island § 44-5-30 - Levy and Assessment of Local Taxes

§ 44-5-30. Judgment on petition.

(a) On the trial of the petition, either with or without a jury, it appears that the taxpayer’s real estate, tangible personal property, or intangible personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed, or illegally taxed, with their costs, be deducted from their tax; but if the taxpayer’s tax be paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which the petitioner has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury.

(b) If, however, on the trial of the petition related to tangible personal property and/or real estate, either with or without a jury, it appears that as it relates to tangible personal property the taxpayer has failed to file a required account or has fraudulently concealed or omitted any information from their account, or if it appears that the assessors have not assessed either the taxpayer’s tangible personal property or real estate at a value in excess of the provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have judgment and execution for their costs.