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

Rhode Island Statutes

§ 44-7-12 — § 44-7-12. Action for recovery of tax.

Rhode Island § 44-7-12

Title 44Taxation

Ch. 44-7Collection of Taxes Generally

This text of Rhode Island § 44-7-12 (§ 44-7-12. Action for recovery of tax.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-7-12 (2026).

Text

§ 44-7-12. Action for recovery of tax.
(a) The collector of any tax may recover the amount of the tax in an action against the
            person taxed, and in the complaint it shall be sufficient to set forth that the action
            is to recover a specified sum of money, being a tax assessed against the defendant,
            specifying the city or town in which the tax was assessed and the time of ordering
            and assessing the tax.
         
(b) The court may award a reasonable attorney's fee to the prevailing party in any civil
            action arising from the collection of a municipal tax levy in which the court:
         

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§ 44-7-12. Action for recovery of tax.

(a) The collector of any tax may recover the amount of the tax in an action against the person taxed, and in the complaint it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the defendant, specifying the city or town in which the tax was assessed and the time of ordering and assessing the tax.

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

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

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

Legislative History

G.L. 1896, ch. 48, § 26; G.L. 1909, ch. 60, § 28; G.L. 1923, ch. 62, § 28; G.L. 1938, ch. 32, §§ 20, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-12; P.L. 1990, ch. 371, § 1; P.L. 1993, ch. 370, § 1.