§ 44-7-12 - Action for recovery of tax. - Rhode Island Statutes

SECTION 44-7-12

   § 44-7-12  Action for recovery of tax.– (a) The collector of any tax may recover the amount of the tax in an actionagainst the person taxed, and in the complaint it shall be sufficient to setforth that the action is to recover a specified sum of money, being a taxassessed against the defendant, specifying the city or town in which the taxwas assessed and the time of ordering and assessing the tax.

   (b) The court may award a reasonable attorney's fee to theprevailing party in any civil action arising from the collection of a municipaltax levy in which the court:

   (1) Finds that there was a complete absence of a justiciableissue of either law or fact raised by the losing party; or

   (2) Renders a default judgment against the losing party.