§ 44-5-30 - Judgment on petition where taxpayer has filed account.
SECTION 44-5-30
§ 44-5-30 Judgment on petition wheretaxpayer has filed account. – If the taxpayer has given in an account, and if 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,if assessment has been made at full and fair cash value, at a value in excessof its full and fair cash value, or if assessment has purportedly been made ata uniform percentage of full and fair cash value, at a percentage in excess ofthe uniform percentage, or if it appears that the tax assessed is illegal inwhole or in part, the court shall give judgment that the sum by which thetaxpayer has been so overtaxed, or illegally taxed, with his or her costs, bededucted from his or her tax; but if the taxpayer's tax be paid, whether beforeor after the filing of the petition, then the court shall give judgment for thepetitioner for the sum by which he or she has been so overtaxed, or illegallytaxed, plus the amount of any penalty paid on the tax, with interest from thedate on which the tax and penalty were paid and costs, which judgment shall bepaid to the petitioner by the city or town treasurer out of the treasury. If,however, on the trial of the petition, it appears that the taxpayer hasfraudulently concealed or omitted any property from his or her account, or ifit appears that the assessors have not assessed either the taxpayer's realestate or his or her tangible personal property or his or her intangiblepersonal property at a value in excess of its full and fair cash value, ifassessment has been made at full and fair cash value, or if assessment haspurportedly been made at a uniform percentage of full and fair cash value, at apercentage in excess of the uniform percentage, and that the taxpayer has notbeen illegally taxed, the assessors shall have judgment and execution for theircosts.