Section 44-27-12 - Duties of the board of assessment review or city or town councilThe board of assessment review, or city or town council, shall hear and render a judgment on all appeals of:
(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.R.I. Gen. Laws § 44-27-12