R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 8-8-24 (2026)

Tax proceedings to be without jury and de novo — Precedence on calendar

✓ current as of July 2026
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Each appeal of a final decision of the tax administrator concerning an assessment, deficiency, or otherwise shall be an original, independent proceeding in the nature of a suit in equity to set aside the final decision and shall be tried de novo and without a jury. Every such matter shall have precedence over all other civil cases on the calendar on the date to which it is assigned for trial and shall continue to have precedence on the calendar on a day-to-day basis until it is heard.

Notes of Decisions
Cited in 18 cases (3 in the last 5 years), 1986–2023 · leading case: Seibert v. Clark, 619 A.2d 1108 (R.I. 1993).
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Seibert v. Clark, 619 A.2d 1108 (R.I. 1993). · cites it 2× “Instead each taxpayer is required to pursue his remedy individually with the tax administrator. In this case, where only Seibert has exhausted his administrative remedies, proceeding as a class to the District Court was not an option.”
Dart Indus., Inc. v. Clark, 696 A.2d 306 (R.I. 1997). · cites it 4× “One day later, Dart filed an appeal with the Sixth Division District Court, seeking de novo review of the final administrative decision pursuant to G.L.1956 § 8-8-24. A hearing was held on Dart’s appeal on June 21, 1995.”
Long v. Dell, Inc., 984 A.2d 1074 (R.I. 2009). “Accordingly, we held that, in accordance with § 8-8-24 and § 8-8-3, the appropriate venue was the District Court.”
Fleet Nat'l Bank v. Clark, 714 A.2d 1172 (R.I. 1998). · cites it 2× “Fleet then filed a complaint in District Court seeking de novo review pursuant to G.L.1956 § 8-8-24. After a trial on December 20-21, 1994, the District Court held that the Eurodollar deposits contained in Fleet’s three Grand Cayman accounts (accounts 22210, 22213, 22214) were…”
Koch Fuels, Inc. v. Clark, 676 A.2d 330 (R.I. 1996). · cites it 2× “Subsequently, on May 9, 1989, Koch filed a complaint seeking de novo review of the tax division’s decision in the District Court pursuant to G.L.1956 § 8-8-24. The District Court rendered its decision on December 7,1993, affirming the tax administrator’s assessment.”
Dart Indus., Inc. v. Clark, 657 A.2d 1062 (R.I. 1995). “Section 44-11-35; § 8-8-24 through § 8-8-32. The parties filed a written stipulation of facts with the District Court.”
DeBlois v. Clark, 764 A.2d 727 (R.I. 2001). “The tax administrator affirmed the hearing officer’s decision, and petitioners appealed to the District Court pursuant to § 8-8-24. The claims for the three tax years were consolidated.”
Owner-Operators Indep. Drivers Ass'n of Am. v. State, 541 A.2d 69 (R.I. 1988). “The appellate process of review available to aggrieved individuals subsequent to administrative decisions is set forth in § 8-8-24. That section provides, “Each appeal of a final decision of the tax administrator concerning an assessment, deficiency or otherwise shall be an…”
Old Colony Bank v. Clark, 517 A.2d 249 (R.I. 1986). · cites it 2× “It added §§ 8-8-24 to -32 and provided for a trial de novo in the District Court in respect to any appeal from a final decision of the tax administrator.”
Knaggs v. Clark, 686 A.2d 466 (R.I. 1996). · cites it 2× “58 in statutory interest and on February 22, 1991, filed a complaint in the Sixth Division District Court seeking a de novo review of the tax administrator’s final decision, pursuant to G.L 1956 § 8-8-24. A District Court judge, after conducting a de novo review utilizing the…”
Int'l Packaging Corp. v. Mayer, 715 A.2d 636 (R.I. 1998). · cites it 2× “We are also persuaded that the Superior Court is not the appropriate forum for a taxpayer to seek recovery from the tax administrator since G.L.1956 § 8-8-24 mandates that appeals “of a final decision of the tax administrator concerning an assessment, deficiency, or otherwise…”
Rollins Hudig Hall of Rhode Island, Inc. v. Clark, 785 A.2d 523 (R.I. 2001). · cites it 2× “On August 30, 1994, Hall-RI appealed the tax administrator’s decision to the Sixth Division of the District Court, which reviewed the case de novo, pursuant to G.L.1956 § 8-8-24. The parties submitted a “Stipulation of Facts Consisting of Complete Administrative Record in Lieu…”
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