R.I. Gen. Laws § 44-4.1-8 — Appeal

of decisions of the tax assessor under the provisions of this chapter is to
the city or town council for a full hearing de novo; provided, that in cities or towns
where there is established a tax appeal board, appeal may, at the discretion of the
city or town council, be to the board for a full hearing de novo and the decision
of the city or town council or tax appeal board may be further appealed under the
provisions of chapter 35 of title 42, Administrative Procedures Act.