§44-5-27  Exclusiveness of remedy by petition. –


Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Get a Day Pass for only USD$49.99.
TITLE 44

Taxation

CHAPTER 44-5

Levy and Assessment of Local Taxes

SECTION 44-5-27



   § 44-5-27  Exclusiveness of remedy by

petition. –

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, §

1.)