R.I. Gen. Laws § 44-3-2.2: Tax on certain vehicles and trailers prohibited.

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of this title on any vehicle or trailer that is registered under chapter 3 of title 31. Any vehicle or trailer that is not registered under chapter 3 of title 31 shall be assessed by a city or town in the same manner as other tangible personal property.