Rhode Island General Laws Title 44. Taxation § 44-27-12. Duties of the board of assessment review or city or town council

(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;

(2) Tax assessors aggrieved by the certification of land as farmland or forest land by the director of the department of environmental management;

(3) Landowners denied classification as farm, forest, and open space land by the local assessor;

(4) Landowners aggrieved by the use value assessment set by the local assessor;

(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.