§ 8-8-28. Burden of proof in tax cases.
In all tax cases before the court, and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. In any proceedings in which the division of taxation alleges fraud or an exception to the normal statute of limitations on assessment, the burden of proof in respect of that issue shall be upon the division of taxation. To be sustained on the issue of fraud, the division of taxation must sustain a burden of clear and convincing proof.
History of Section.P.L. 1984, ch. 183, § 1.
Structure Rhode Island General Laws
Title 8 - Courts and Civil Procedure – Courts
Section 8-8-1. - District Court established — Chief and associate justices.
Section 8-8-1.1. - Veterans’ treatment calendar.
Section 8-8-1.2. - Mental health treatment calendar.
Section 8-8-3. - Jurisdiction.
Section 8-8-3.1. - Equitable powers as to housing matters.
Section 8-8-3.2. - Record and appeal of housing matters.
Section 8-8-3.3. - Equitable powers in residential landlord and tenant matters.
Section 8-8-4. - Habeas corpus.
Section 8-8-5. - Contempt of court.
Section 8-8-6. - Special service of process.
Section 8-8-7. - Judges — Temporary service in other courts.
Section 8-8-8. - Engagement and acceptance of appointment.
Section 8-8-8.1. - Administrator/clerk — Magistrate.
Section 8-8-10.1. - Retirement contribution.
Section 8-8-10.2. - State contributions.
Section 8-8-12. - Duties of chief judge.
Section 8-8-12.1. - Constable regulation program.
Section 8-8-13. - Sessions of the court.
Section 8-8-15. - Chief, deputy, and assistant clerks.
Section 8-8-16. - Duties of district court clerks.
Section 8-8-16.1. - Office of clerk/magistrate — Purpose.
Section 8-8-16.2. - District court clerk/magistrate.
Section 8-8-17. - Duties of division clerks.
Section 8-8-18. - Failure of clerk to account for fines and costs.
Section 8-8-19. - Duties of chief clerk.
Section 8-8-20. - Sale of blank writs prohibited.
Section 8-8-21. - District court conference.
Section 8-8-22. - Statutory references to earlier courts.
Section 8-8-23. - Savings clause.
Section 8-8-24. - Tax proceedings to be without jury and de novo — Precedence on calendar.
Section 8-8-25. - Time for commencement of proceeding against the division of taxation.
Section 8-8-26. - Prepayment as condition precedent to review of tax case.
Section 8-8-27. - Refund suits.
Section 8-8-28. - Burden of proof in tax cases.
Section 8-8-29. - Court stenographer in tax cases.
Section 8-8-30. - Decision of the court — Form and contents.
Section 8-8-31. - Frivolous appeals.