§ 44-72-12 — § 44-72-12. Appeals.

Rhode Island § 44-72-12

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-72: Non-Owner Occupied Property Tax Act

Text

§ 44-72-12. Appeals.

(a) In any appeal from the imposition of the tax set forth in this chapter, the tax administrator shall find in favor of an appellant who shows that the property assessed:

(1) Was actively occupied by the owner during the taxable year for more than six (6) months; or

(2) Was exempt pursuant to the general laws or public laws from the imposition of the tax set forth in this chapter.

(b) Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.

Legislative History

P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.