Title 44
Taxation

Chapter 5
Levy and Assessment of Local Taxes

R.I. Gen. Laws § 44-5-29

§ 44-5-29. Service and return of citation — Procedural rules — Jurisdiction of court.

The citation shall be made returnable and shall be served in like manner as a writ of summons, and the petition is subject to all provisions of law as to time for pleading, assignment day, and all other incidents applicable to an action at law originally commenced in the superior court; and the court has exclusive original jurisdiction of all petitions, notwithstanding that the amount involved does not exceed one thousand dollars ($1,000).

History of Section.
G.L. 1896, ch. 46, § 16; C.P.A. 1905, § 1100; G.L. 1909, ch. 58, § 16; G.L. 1923, ch. 60, § 16; G.L. 1938, ch. 31, § 15; G.L. 1956, § 44-5-29.