§ 44-5-31 - Judgment where taxpayer has not filed account.
SECTION 44-5-31
§ 44-5-31 Judgment where taxpayer has notfiled account. – If the taxpayer has not filed an account, and if on the trial of the petition,either with or without a jury, it appears:
(1) That his or her real estate has been assessed at a valuein excess of the value at which it was assessed on the last precedingassessment day, whether then owned by him or her or not, and that the realestate has been assessed, if assessment has been made a full and fair cashvalue, at a value in excess of its full and fair cash value, or, if assessmenthas purportedly been made at a uniform percentage of full and fair cash value,at a percentage in excess of the uniform percentage; or
(2) That the tax assessed is illegal in whole or in part, thecourt shall give judgment that the sum by which the taxpayer has been soovertaxed or illegally taxed, with his or her costs, be deducted from his orher tax; but if the taxpayer's tax is paid, whether before or after the filingof the petition, then the court shall give judgment for the petitioner for thesum by which he or she has been so overtaxed, or illegally taxed, plus theamount of any penalty paid on the tax, with interest from the date on which thetax and penalty were paid, and costs, which judgment shall be paid to thepetitioner by the city or town treasurer out of the treasury. Otherwise, theassessors shall have judgment and execution for their costs.