R.I. Gen. Laws § 45-59-15: Special tax assessments.

Each district management authority will have the power to apportion the annual operating expenses of the district management authority among the owners of ratable real property, not otherwise exempt by law, located within the management district by a special tax assessment. The special tax assessment will be based on the factors set forth in the petition approved by the city or town council. The rate of the special tax assessment with respect to any subdistrict may vary in the amount from the rate of the special tax assessment generally applicable to the owners of ratable real property within the management district. The special tax assessments made by a district management authority will not be considered to be a tax of the municipality for purposes of § 44-5-2.