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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-30

Judgment on petition

Official textwebserver.rilegislature.govlast amended

# (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.

Amendment history

History of Section. G.L. 1896, ch. 46, § 17; G.L. 1909, ch. 58, § 17; G.L. 1923, ch. 60, § 17; P.L. 1932, ch. 1945, § 5; G.L. 1938, ch. 31, § 16; G.L. 1956, § 44-5-30; P.L. 1960, ch. 52, § 32 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1968, ch. 163, § 3; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025.

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In this chapter (40 sections)
  1. 44-5-20.20 · North Smithfield — Property tax classification —…
  2. 44-5-20.21 · North Smithfield — Property tax classification — Tax…
  3. 44-5-20.22 · Cranston — Property tax classification
  4. 44-5-20.23 · Cranston — Property tax classification — List of…
  5. 44-5-20.24 · Cranston — Property tax classification — Duties of…
  6. 44-5-20.25 · Cranston — Property tax classification — Tax levy…
  7. 44-5-20.26 · East Providence — Property tax classification — List…
  8. 44-5-20.27 · East Providence — Property tax classification — Duties…
  9. 44-5-20.28 · East Providence — Property tax classification — Tax…
  10. 44-5-20.29 · Property tax classification — Lincoln — Tax levy…
  11. 44-5-21 · Repealed
  12. 44-5-22 · Certification of tax roll
  13. 44-5-23 · Assessment of back taxes on real estate
  14. 44-5-24 · Notice and procedure for collection of back taxes
  15. 44-5-25 · Vessels engaged in foreign commerce — Taxation
  16. 44-5-25.1 · Houseboats — Taxation — Definitions
  17. 44-5-26 · Petition in superior court for relief from assessment
  18. 44-5-27 · Exclusiveness of remedy by petition
  19. 44-5-28 · Collection proceedings not stayed by petition
  20. 44-5-29 · Service and return of citation — Procedural rules —…
  21. 44-5-30 · Judgment on petition
  22. 44-5-31 · [Repealed.]
  23. 44-5-31.1 · Burrillville — Judgment
  24. 44-5-32 · Execution and filing of assessment
  25. 44-5-33 · Copy of assessment to treasurer
  26. 44-5-34 · Warrant for collection
  27. 44-5-35 · Providence — Collection procedure
  28. 44-5-36 · Pawtucket — Collection procedure
  29. 44-5-37 · Cranston — Collection procedure
  30. 44-5-38 · Rate of levy against tangible personal property consisting of…
  31. 44-5-38.1 · Repealed
  32. 44-5-39 · Land use change tax
  33. 44-5-39.1 · Recording required
  34. 44-5-40 · Procedures for collecting land use change tax
  35. 44-5-41 · Condemnation not to result in land use change tax
  36. 44-5-42 · Exemption of certain farm property
  37. 44-5-42.1 · Repealed
  38. 44-5-43 · Definitions
  39. 44-5-44 · Collection and publication of property tax data
  40. 44-5-45 · Severability of §§ 44-5-43 — 44-5-45
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