R.I. Gen. Laws § 44-5-30 — Judgment on petition

(a) On the trial of the petition, either with or without a jury, it appears that the taxpayer’s
real estate, tangible personal property, or intangible personal property has been
assessed in excess of the provisions of § 44-5-12 or if it appears that the tax assessed is illegal in whole or in part, the court
shall give judgment that the sum by which the taxpayer has been so overtaxed, or illegally
taxed, with their costs, be deducted from their tax; but if the taxpayer’s tax be
paid, whether before or after the filing of the petition, then the court shall give
judgment for the petitioner for the sum by which the petitioner has been so overtaxed,
or illegally taxed, plus the amount of any penalty paid on the tax, with interest
from the date on which the tax and penalty were paid and costs, which judgment shall
be paid to the petitioner by the city or town treasurer out of the treasury.
(b) If, however, on the trial of the petition related to tangible personal property and/or
real estate, either with or without a jury, it appears that as it relates to tangible
personal property the taxpayer has failed to file a required account or has fraudulently
concealed or omitted any information from their account, or if it appears that the
assessors have not assessed either the taxpayer’s tangible personal property or real
estate at a value in excess of the provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have judgment
and execution for their costs.