R.I. Gen. Laws § 44-6-2 — Remedy against illegal or overtax — Deficiencies in collections

Every person who shall be overtaxed, or illegally taxed, shall have the same remedy
as if it were a city or town tax; and if, on petition, judgment is given that the
person is overtaxed, or illegally taxed, or if any person’s tax for any cause is not
collected, the deficiency caused by this in the tax or in the city or town’s proportion
of the tax shall be paid to the state by the town treasurer, out of the city or town
treasury.