§ 44-34-8 - Appeal procedure.
SECTION 44-34-8
§ 44-34-8 Appeal procedure. – (a) Any taxpayer aggrieved by a valuation may appeal that valuation to the taxassessor within thirty (30) days of notice of valuation. When the valuation ofthe vehicle has been made by the assessor, the assessor shall render a decisionwithin ten (10) days of the filing of the appeal. When the valuation of thevehicle has been made by the Rhode Island vehicle valuation commission, theassessor shall forward the appeal on the form provided by the commission to theRhode Island vehicle valuation commission within ten (10) days. The commissionshall transmit its decision to the tax assessor within twenty (20) days of thereceipt of the appeal.
(2) The tax assessor shall notify the aggrieved taxpayer, bywriting, of the commission decision within ten (10) days of the receipt of thecommission decision.
(b) Within thirty (30) days of the notification of thedecision of the tax assessor or the commission, an aggrieved taxpayer mayappeal the decision to the district court for the judicial division withinwhich the city or town is located.
(c) A party aggrieved by a final order of the district courtmay 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 thefiling of the petition with the clerk of the supreme court, the supreme courtmay, if it sees fit, issue its writ of certiorari to the district court tocertify to the supreme court the record of the proceeding under review, or somuch of this as was submitted to the district court by the parties, togetherwith any additional record of the proceedings in the district court.