R.I. Gen. Laws § 44-20-48 — Appeal to district court

Any person aggrieved by any decision of the tax administrator under the provisions
of this chapter may appeal the decision within thirty (30) days thereafter to the
sixth (6th) division of the district court. The appellant shall at the time of taking
an appeal file with the court a bond of recognizance to the state, with surety to
prosecute the appeal to effect and to comply with the orders and decrees of the court
in the premises. These appeals are preferred cases, to be heard, unless cause appears
to the contrary, in priority to other cases. The court may grant relief as may be
equitable. If the court determines that the appeal was taken without probable cause,
the court may tax double or triple costs, as the case demands; and, upon all those
appeals, which may be denied, costs may be taxed against the appellant at the discretion
of the court. In no case shall costs be taxed against the state, its officers, or
agents. A party aggrieved by a final order of the court may seek review of the order
in the supreme court by writ of certiorari in accordance with the procedures contained
in § 42-35-16.