§44-7-12  Action for recovery of tax. –

Published: 2015

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Collection of Taxes Generally

SECTION 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.)