§ 8-8-26 - Prepayment as condition precedent to review of tax case.
SECTION 8-8-26
§ 8-8-26 Prepayment as condition precedentto review of tax case. – A taxpayer's right to file a complaint pursuant to § 8-8-25 for review ofa final decision of the tax administrator ordering an assessment, deficiency,or otherwise shall be conditional upon prepayment of all taxes, interest, andpenalties set forth in the assessment, deficiency, or otherwise; provided,however, that in lieu of the prepayment, the taxpayer may file together withhis or her complaint a motion for an exemption from the prepayment requirement.The taxpayer shall set the motion down for hearing within twenty (20) daysafter the answer to the complaint is filed; otherwise, the motion shall bedeemed to be denied. The court shall grant the motion if it determines both:(1) that the taxpayer has a reasonable probability of success on the merits;and (2) that the taxpayer is unable to prepay all taxes, interest, andpenalties set forth in the assessment, deficiency, or otherwise. In making itsdetermination on the issue of ability to prepay, the court shall consider notonly the taxpayer's own financial resources but also the ability of thetaxpayer to borrow the required funds. If the motion is denied, the taxpayershall make prepayment within thirty (30) days of the entry of the court's orderdenying the motion; otherwise, the complaint shall be dismissed upon motion ofthe tax administrator.