§ 44-27-6 - Appeals to superior court.
SECTION 44-27-6
§ 44-27-6 Appeals to superior court.– (a) Any person or persons jointly or severally aggrieved by a decision of theboard of assessment review, or city or town council, may appeal to the superiorcourt for the county in which the municipality is situated by filing acomplaint stating the reasons of appeal within ninety (90) days after thedecision has been filed in the office of the board of assessment review, orcity or town council. The board of assessment review, or city or town council,shall file the original documents acted upon by it and constituting the recordof the case appealed from, or certified copies of the original documents,together with any other facts that may be pertinent with the clerk of the courtwithin ten (10) days after being served with a copy of the complaint. When thecomplaint is filed by someone other than the original applicant or appellant,the original applicant or appellant and the members of the board of review, orcity or town council, are made parties to the proceedings. The appeal shall notstay proceedings upon the decision appealed from, but the court may, in itsdiscretion, grant a stay on appropriate terms and make other orders that itdeems necessary for an equitable disposition of the appeal.
(b) If, before the date set for the hearing in the superiorcourt, application is made to the court for leave to present additionalevidence before the board of assessment review, or city or town council, and itis shown to the satisfaction of the court that the additional evidence ismaterial and that there were good reasons for the failure to present it at thehearing before the board of review, or city or town council, the court mayorder that the additional evidence be taken before the board of review, or cityor town council, upon conditions determined by the court. The board of review,or city or town council, may modify its findings and decision by reason of thatadditional evidence and file that evidence and any modification, new findings,or decisions with the superior court.
(c) The review shall be conducted by the superior courtwithout a jury. The court shall consider the record of the hearing before theboard of assessment review, or city or town council, and if it appears to thecourt that additional evidence is necessary for the proper disposition of thematter, it may allow any party to the appeal to present that evidence in opencourt, which evidence along with the record constitutes the record upon whichthe determination of the court is made. The court shall not substitute itsjudgment for that of the board of assessment review, or city or town council,as to the weight of the evidence on question of fact. The court may affirm thedecision of the board of assessment review, or city or town council, or remandthe case for further proceedings, or may reverse or modify the decision ifsubstantial rights of the appellant have been prejudiced because of findings,inferences, conclusions, or decisions which are:
(1) In violation of constitutional, statutory, or ordinanceprovisions;
(2) In excess of the authority granted to the board ofassessment review, or city or town council, by statute or ordinance;
(3) Made upon unlawful procedure;
(4) Affected by other error of law;
(5) Clearly erroneous in view of the reliable, probative, andsubstantial evidence of the whole record; or
(6) Arbitrary or capricious or characterized by abuse ofdiscretion or clearly unwarranted exercise of discretion.
(d) If the taxpayer's tax is paid, whether before or afterthe filing of the petition, then the court shall upon a finding in favor of thepetitioner, give judgment for the petitioner for the sum by which he or she hasbeen overtaxed, or illegally taxed, plus the amount of any penalty paid, withinterest at the rate of twelve percent (12%) per annum from the date on whichthe tax and penalty were paid and costs. The judgment shall be paid to thepetitioner by the city or town treasurer out of the treasury.