{"data":{"id":"us-ri/r.i.-gen.-laws-44-5-20.10","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-5-20.10","heading":"Johnston — Property tax classification authorized.","body":"The town of Johnston may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property as follows:\n(1) Class one: all residential real estate that consists of not more than five (5) dwelling units;\n(2) Class two: all commercial and industrial real estate and all residential real estate that consists of six (6) or more dwelling units;\n(3) Class three: all ratable tangible personal property; and\n(4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.","path":["Title 44 Taxation","Chapter 5 Levy and Assessment of Local Taxes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-20.10.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:20Z","sha256":"35e3836fc02ea378b59f9c81e89d6a81840adcc5da95e37bf5963da3f4cb4359","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-5-20.08","next":"us-ri/r.i.-gen.-laws-44-5-20.11"},"notice":"GroundRules: Original legal text. Not legal advice."}