R.I. Gen. Laws § 44-3-60: Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.

The town council in the town of Westerly may, by ordinance, grant a tax exemption to a motor vehicle excise tax for persons who own no real or personal property, in the amounts set forth in §§ 44-3-4, 44-3-5, and 44-3-12.