§ 44-44-21 - Judicial review.
SECTION 44-44-21
§ 44-44-21 Judicial review. – Appeals from administrative orders or decisions made pursuant to any provisionsof this chapter shall be to the sixth division district court pursuant tochapter 8 of title 8. The taxpayer's right to appeal under this section shallbe expressly made conditional upon prepayment of all taxes, interest andpenalties, unless the taxpayer moves for and is granted an exemption from theprepayment requirement pursuant to § 8-8-26.