Rhode Island § 44-5.1-6 § 44-5.1-6. Appeals.

Rhode Island Statutes

§ 44-5.1-6 — § 44-5.1-6. Appeals.

Rhode Island § 44-5.1-6

Title 44Taxation

Ch. 44-5.1Real Estate Nonutilization Tax

This text of Rhode Island § 44-5.1-6 (§ 44-5.1-6. Appeals.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-5.1-6 (2026).

Text

§ 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.
         
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§ 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.