R.I. Gen. Laws § 44-5-27 — Exclusiveness of remedy by petition

The remedy provided in § 44-5-26 is exclusive if the taxpayer owned or possessed any ratable estate at all, except
that, in a proper case, the taxpayer may invoke the equity jurisdiction of the superior
court; provided, that the complaint is filed within three (3) months after the last
day appointed for the payment, without penalty, of the tax, or the first installment
of the tax, if it is payable in installments. A taxpayer alleging an illegal or void
tax assessment against him or her is confined to the remedies provided by § 44-5-26, except that the taxpayer is not required to file an appeal with the local assessor.