R.I. Gen. Laws § 44-27-12 — Duties of the board of assessment review or city or town council

The board of assessment review, or city or town council, shall hear and render a judgment
on all appeals of:
(1) Landowners denied certification as farmland or forest land by the director of the
department of environmental management or when the certification has been cancelled;
(2) Tax assessors aggrieved by the certification of land as farmland or forest land by
the director of the department of environmental management;
(3) Landowners denied classification as farm, forest, and open space land by the local
assessor;
(4) Landowners aggrieved by the use value assessment set by the local assessor;
(5) Landowners appealing the fair market value set by the local assessor for use in determining
the land use change tax payable under the provisions of §§ 44-5-39 — 44-5-41.