R.I. Gen. Laws § 44-13-13.1 — Personal property tax — Application of aggrieved party for hearing

Any company aggrieved by any action in determining the amount of any tax or assessment
imposed by the provisions of § 44-13-13 may apply in writing to the tax administrator within thirty (30) days of the mailing
of the notice of tax or assessment for a hearing in accordance with chapter 35 of title 42; provided, that the request shall not be valid unless the tax or assessment as set
forth in the notice has been paid.