§ 44-5-31. Judgment where taxpayer has not filed account. If the taxpayer has not filed an account, and if on the trial of the petition, either with or without a jury, it appears:

(1) That his or her real estate has been assessed at a value in excess of the value at which it was assessed on the last preceding assessment day, whether then owned by him or her or not, and that the real estate has been assessed, if assessment has been made a full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has purportedly been made at a uniform percentage of full and fair cash value, at a percentage in excess of the uniform percentage; or

(2) That the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed or illegally taxed, with his or her costs, be deducted from his or her tax; but if the taxpayer's tax is paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which he or she has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid, and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury. Otherwise, the assessors shall have judgment and execution for their costs.

History of Section. (G.L. 1896, ch. 46, § 18; G.L. 1909, ch. 58, § 18; G.L. 1923, ch. 60, § 18; P.L. 1932, ch. 1945, § 6; P.L. 1935, ch. 2260, § 5; G.L. 1938, ch. 31, § 17; G.L. 1956, § 44-5-31; P.L. 1968, ch. 163, § 4.)