TITLE 44
Taxation

CHAPTER 44-34
Excise on Motor Vehicles and Trailers

SECTION 44-34-8


   § 44-34-8  Appeal procedure. – (a) Any taxpayer aggrieved by a valuation may appeal that valuation to the tax assessor within thirty (30) days of notice of valuation. When the valuation of the vehicle has been made by the assessor, the assessor shall render a decision within ten (10) days of the filing of the appeal. When the valuation of the vehicle has been made by the Rhode Island vehicle valuation commission, the assessor shall forward the appeal on the form provided by the commission to the Rhode Island vehicle valuation commission within ten (10) days. The commission shall transmit its decision to the tax assessor within twenty (20) days of the receipt of the appeal.

   (2) The tax assessor shall notify the aggrieved taxpayer, by writing, of the commission decision within ten (10) days of the receipt of the commission decision.

   (b) Within thirty (30) days of the notification of the decision of the tax assessor or the commission, an aggrieved taxpayer may appeal the decision to the district court for the judicial division within which the city or town is located.

   (c) A party aggrieved by a final order of the district court may seek review of this order in the state supreme court by writ of certiorari. The petition for a writ of certiorari shall state the errors claimed. Upon the filing of the petition with the clerk of the supreme court, the supreme court may, if it sees fit, issue its writ of certiorari to the district court to certify to the supreme court the record of the proceeding under review, or so much of this as was submitted to the district court by the parties, together with any additional record of the proceedings in the district court.

History of Section.
(P.L. 1984, ch. 334, § 1; P.L. 1986, ch. 415, § 1; P.L. 2005, ch. 117, art. 17, § 1.)