R.I. Gen. Laws § 44-5.1-6 — Appeals

(a) In any appeal from the imposition of the tax set forth in this chapter, the tax review
board of a city or town shall find in favor of an appellant who shows that the property
assessed:
(1) Was actively marketed during the privilege year; or
(2) Was occupied for substantial portions of the privilege year, notwithstanding its designation
by the department of minimum housing.
(3) Was exempt pursuant to § 44-5.1-3(i) from the imposition of the tax set forth in that section.
(b) Nothing contained in this section shall be deemed to enlarge or diminish any other
right of appeal that an appellant may possess pursuant to the general or public laws,
or city or town ordinances.