State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-5-1 > 44-5-1-6

SECTION 44-5.1-6

   § 44-5.1-6  Appeals. – (a) In any appeal from the imposition of the tax set forth in this chapter, thetax review board of a city or town shall find in favor of an appellant whoshows that the property assessed:

   (1) Was actively marketed during the privilege year; or

   (2) Was occupied for substantial portions of the privilegeyear, notwithstanding its designation by the department of minimum housing.

   (3) Was exempt pursuant to § 44-5.1-3(i) from theimposition of the tax set forth in that section.

   (b) Nothing contained in this section shall be deemed toenlarge or diminish any other right of appeal that an appellant may possesspursuant to the general or public laws, or city or town ordinances.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-5-1 > 44-5-1-6

SECTION 44-5.1-6

   § 44-5.1-6  Appeals. – (a) In any appeal from the imposition of the tax set forth in this chapter, thetax review board of a city or town shall find in favor of an appellant whoshows that the property assessed:

   (1) Was actively marketed during the privilege year; or

   (2) Was occupied for substantial portions of the privilegeyear, notwithstanding its designation by the department of minimum housing.

   (3) Was exempt pursuant to § 44-5.1-3(i) from theimposition of the tax set forth in that section.

   (b) Nothing contained in this section shall be deemed toenlarge or diminish any other right of appeal that an appellant may possesspursuant to the general or public laws, or city or town ordinances.


State Codes and Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-5-1 > 44-5-1-6

SECTION 44-5.1-6

   § 44-5.1-6  Appeals. – (a) In any appeal from the imposition of the tax set forth in this chapter, thetax review board of a city or town shall find in favor of an appellant whoshows that the property assessed:

   (1) Was actively marketed during the privilege year; or

   (2) Was occupied for substantial portions of the privilegeyear, notwithstanding its designation by the department of minimum housing.

   (3) Was exempt pursuant to § 44-5.1-3(i) from theimposition of the tax set forth in that section.

   (b) Nothing contained in this section shall be deemed toenlarge or diminish any other right of appeal that an appellant may possesspursuant to the general or public laws, or city or town ordinances.