Rhode Island § 44-7-12 - Collection of Taxes Generally
Full text of Rhode Island Rhode Island General Laws § 44-7-12 — Collection of Taxes Generally, with citation guidance and answers to common questions.
§ 44-7-12. Collection of Taxes Generally
R.I. Gen. Laws § 44-7-12
§ 44-7-12. Action for recovery of tax.
(a) The collector of any tax may recover the amount of the tax in an action against the person taxed, and in the complaint it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the defendant, specifying the city or town in which the tax was assessed and the time of ordering and assessing the tax.
(b) The court may award a reasonable attorney’s fee to the prevailing party in any civil action arising from the collection of a municipal tax levy in which the court:
(1) Finds that there was a complete absence of a justiciable issue of either law or fact raised by the losing party; or
(2) Renders a default judgment against the losing party.
History of Section.
G.L. 1896, ch. 48, § 26; G.L. 1909, ch. 60, § 28; G.L. 1923, ch. 62, § 28; G.L. 1938,
ch. 32, §§ 20, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-12; P.L. 1990, ch.
371, § 1; P.L. 1993, ch. 370, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-7-12
What does Rhode Island General Laws § 44-7-12 cover?
Section 44-7-12 ("Collection of Taxes Generally") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-7-12?
A common citation format is "Rhode Island General Laws § 44-7-12" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-7-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.