R.I. Gen. Laws § 44-33-15 — Appeals

Any person aggrieved by the decision of the tax administrator denying in whole or
in part relief claimed under this chapter, except when the denial is based upon late
filing of claim for relief or is based upon a redetermination of rent constituting
property taxes accrued as not at arms length, may appeal the decision of the tax administrator
to the sixth division of the district court by filing a petition within thirty (30)
days after the denial.