The text
Beginning with the tax year as of December 31, 1986, and continuing for each succeeding tax year, taxpayers who are eligible for exemptions pursuant to this article, or as otherwise provided or authorized pursuant to G.L. 1956, § 44-3-1 et seq. as of the tax assessment date, for which they have not timely applied by the deadline set forth in this Code or in the Rhode Island General Laws, may request an abatement of assessment for the tax year of the request, but said taxpayers may not apply for previous tax years for which they may have been eligible. Any request made pursuant to this section must be made prior to December 15 of the year of the request.
(Code 1971, § 21-21)