Levy and Assessment of Local Taxes
§ 44-5-27 Exclusiveness of remedy by
The remedy provided in § 44-5-26 is exclusive if the taxpayer owned or
possessed any ratable estate at all, except that, in a proper case, the
taxpayer may invoke the equity jurisdiction of the superior court; provided,
that the complaint is filed within three (3) months after the last day
appointed for the payment, without penalty, of the tax, or the first
installment of the tax, if it is payable in installments. A taxpayer alleging
an illegal or void tax assessment against him or her is confined to the
remedies provided by § 44-5-26, except that the taxpayer is not required
to file an appeal with the local assessor.
History of Section.
(G.L. 1923, ch. 60, § 15; P.L. 1935, ch. 2260, § 4; G.L. 1938, ch.
31, § 14; G.L. 1956, § 44-5-27; P.L. 1989, ch. 422, §