R.I. Gen. Laws § 44-5-23
If any real estate liable to taxation in any city or town has been omitted in the assessment of any year or years and has thereby escaped taxation, or if any tax has been erroneously or illegally assessed upon any real estate liable to taxation in any city or town in any year or years, and because of the erroneous or illegal assessment the tax cannot be collected, or if paid has been recovered, the assessor of taxes of the city or town in the next annual assessment of taxes after the omission or erroneous or illegal assessment is known to him or her shall assess or reassess, as the case may be, a tax or taxes against the person or persons who were the owner or owners of the real estate in the year or years, to the same amount to which the real estate ought to have been assessed in the year or years. The assessment is in addition to any assessment of taxes against the person or persons for the then current year, and shall be placed on a special tax roll and annexed to the general tax roll for the current year; provided, that the assessment or reassessment is made within six (6) years of the date of the assessment from which the real estate was omitted or in which it was erroneously or illegally assessed. In case the real estate was held in trust at the time of the omission or erroneous or illegal assessment and the title to the real estate has passed from the trustee or trustees who held the real estate in trust, then the tax or taxes shall be assessed against the person or persons who were the equitable owner or owners of the real estate at the time of the omission or erroneous or illegal assessment.
R.I. Gen. Laws § 44-5-23