§ 44-5-27 - Exclusiveness of remedy by petition. - Rhode Island Statutes

SECTION 44-5-27

   § 44-5-27  Exclusiveness of remedy bypetition. – The remedy provided in § 44-5-26 is exclusive if the taxpayer owned orpossessed any ratable estate at all, except that, in a proper case, thetaxpayer may invoke the equity jurisdiction of the superior court; provided,that the complaint is filed within three (3) months after the last dayappointed for the payment, without penalty, of the tax, or the firstinstallment of the tax, if it is payable in installments. A taxpayer allegingan illegal or void tax assessment against him or her is confined to theremedies provided by § 44-5-26, except that the taxpayer is not requiredto file an appeal with the local assessor.