R.I. Gen. Laws § 44-5-20.26: East Providence — Property tax classification — List of ratable property.

Upon adoption of a system of classification of taxable property by the city of East Providence, all ratable property in the city of East Providence shall be classified by the assessor as follows:

(1) Class 1: In the city of East Providence, all ratable real estate.

(2) Class 2: In the city of East Providence, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44 and tangible personal property.