R.I. Gen. Laws § 44-7-23 — Exemption on uninhabited buildings

No city or town council may cancel or abate, in whole or in part, taxes assessed upon
any real property consisting of an uninhabited, boarded up, or otherwise uninhabitable
building unless the property is or will be subject to eminent domain proceedings by
the state or local government or an agency of these, and the state or local government
or an agency of these participating in the eminent domain proceedings certifies that
fact in writing to the city or town council.