Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-5-29 — Service and return of citation â Procedural rules â Jurisdiction of court
The citation shall be made returnable and shall be served in like manner as a writ
of summons, and the petition is subject to all provisions of law as to time for pleading,
assignment day, and all other incidents applicable to an action at law originally
commenced in the superior court; and the court has exclusive original jurisdiction
of all petitions, notwithstanding that the amount involved does not exceed one thousand
dollars ($1,000).
Source: official text