TITLE 44

Taxation

CHAPTER 44-27

Taxation of Farm, Forest, and Open Space Land

SECTION 44-27-6



   § 44-27-6  Appeals to superior court.

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(a) Any person or persons jointly or severally aggrieved by a decision of the

board of assessment review, or city or town council, may appeal to the superior

court for the county in which the municipality is situated by filing a

complaint stating the reasons of appeal within ninety (90) days after the

decision has been filed in the office of the board of assessment review, or

city or town council. The board of assessment review, or city or town council,

shall file the original documents acted upon by it and constituting the record

of the case appealed from, or certified copies of the original documents,

together with any other facts that may be pertinent with the clerk of the court

within ten (10) days after being served with a copy of the complaint. When the

complaint is filed by someone other than the original applicant or appellant,

the original applicant or appellant and the members of the board of review, or

city or town council, are made parties to the proceedings. The appeal shall not

stay proceedings upon the decision appealed from, but the court may, in its

discretion, grant a stay on appropriate terms and make other orders that it

deems necessary for an equitable disposition of the appeal.



   (b) If, before the date set for the hearing in the superior

court, application is made to the court for leave to present additional

evidence before the board of assessment review, or city or town council, and it

is shown to the satisfaction of the court that the additional evidence is

material and that there were good reasons for the failure to present it at the

hearing before the board of review, or city or town council, the court may

order that the additional evidence be taken before the board of review, or city

or town council, upon conditions determined by the court. The board of review,

or city or town council, may modify its findings and decision by reason of that

additional evidence and file that evidence and any modification, new findings,

or decisions with the superior court.



   (c) The review shall be conducted by the superior court

without a jury. The court shall consider the record of the hearing before the

board of assessment review, or city or town council, and if it appears to the

court that additional evidence is necessary for the proper disposition of the

matter, it may allow any party to the appeal to present that evidence in open

court, which evidence along with the record constitutes the record upon which

the determination of the court is made. The court shall not substitute its

judgment for that of the board of assessment review, or city or town council,

as to the weight of the evidence on question of fact. The court may affirm the

decision of the board of assessment review, or city or town council, or remand

the case for further proceedings, or may reverse or modify the decision if

substantial rights of the appellant have been prejudiced because of findings,

inferences, conclusions, or decisions which are:



   (1) In violation of constitutional, statutory, or ordinance

provisions;



   (2) In excess of the authority granted to the board of

assessment review, or city or town council, by statute or ordinance;



   (3) Made upon unlawful procedure;



   (4) Affected by other error of law;



   (5) Clearly erroneous in view of the reliable, probative, and

substantial evidence of the whole record; or



   (6) Arbitrary or capricious or characterized by abuse of

discretion or clearly unwarranted exercise of discretion.



   (d) If the taxpayer's tax is paid, whether before or after

the filing of the petition, then the court shall upon a finding in favor of the

petitioner, give judgment for the petitioner for the sum by which he or she has

been overtaxed, or illegally taxed, plus the amount of any penalty paid, with

interest at the rate of twelve percent (12%) per annum from the date on which

the tax and penalty were paid and costs. The judgment shall be paid to the

petitioner by the city or town treasurer out of the treasury.



History of Section.

(P.L. 1980, ch. 252, § 2; P.L. 1990, ch. 442, § 1.)