§ 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.
History of Section.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.
Structure Rhode Island General Laws
Chapter 44-7 - Collection of Taxes Generally
Section 44-7-1. - Definitions.
Section 44-7-2. - Duty of collector to collect and pay over.
Section 44-7-3. - Collector’s records.
Section 44-7-4. - Continuance in force of collection warrants.
Section 44-7-5. - Removal of collector from office — New collection warrant.
Section 44-7-6. - City or town treasurer as collector.
Section 44-7-7. - Notice by collector to taxpayer of amount of tax.
Section 44-7-7.1. - Taxpayer information.
Section 44-7-7.2. - Portsmouth — Tax bill contents.
Section 44-7-8. - Permissive excise tax collection agreement.
Section 44-7-9. - Delegated authority.
Section 44-7-10. - Priority of city or town taxes in insolvency.
Section 44-7-11. - Collectors to furnish statements of liens.
Section 44-7-12. - Action for recovery of tax.
Section 44-7-13. - Judgment for collector — Execution and levy.
Section 44-7-15. - Certificate of cancellation — Attachment to tax list.
Section 44-7-16. - Action by city or town treasurer against delinquent collector.
Section 44-7-17. - Execution against delinquent collectors.
Section 44-7-18. - Execution against sureties of delinquent collector.
Section 44-7-19. - Action by co-tenant for contribution to tax.
Section 44-7-20. - Actions for refund of taxes.
Section 44-7-21. - Severability.
Section 44-7-22. - Remedy not exclusive.
Section 44-7-23. - Exemption on uninhabited buildings.
Section 44-7-25. - Sale of rights to uncollected taxes that are due and payable.
Section 44-7-26. - Jeopardy collections of taxes.
Section 44-7-27. - Newport — Cancellation of real property taxes in the city.