{"data":{"id":"us-ri/r.i.-gen.-laws-44-27-12","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-27-12","heading":"Duties of the board of assessment review or city or town council.","body":"The board of assessment review, or city or town council, shall hear and render a judgment on all appeals of:\n(1) Landowners denied certification as farmland or forest land by the director of the department of environmental management or when the certification has been cancelled;\n(2) Tax assessors aggrieved by the certification of land as farmland or forest land by the director of the department of environmental management;\n(3) Landowners denied classification as farm, forest, and open space land by the local assessor;\n(4) Landowners aggrieved by the use value assessment set by the local assessor;\n(5) Landowners appealing the fair market value set by the local assessor for use in determining the land use change tax payable under the provisions of §§ 44-5-39 — 44-5-41.","path":["Title 44 Taxation","Chapter 27 Taxation of Farm, Forest, and Open Space Land"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-27/44-27-12.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:31Z","sha256":"1daa89324812c9ce59df621522ef60d0a9b4ddee988c5aa51a3c846cd537b303","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-27-11","next":"us-ri/r.i.-gen.-laws-44-27-13"},"notice":"GroundRules: Original legal text. Not legal advice."}