R.I. Gen. Laws § 44-5-20.03 — Central Falls — Property tax classification — Duties of the assessor

(a) The assessor of the city of Central Falls shall at the appointed time make a full
and fair cash valuation of all the estate, real and personal, and motor vehicles subject
to taxation in the city, and the determination is the assessed valuation of ratable
property and motor vehicles.
(b) The assessed valuation of property subject to taxation is classified as follows:
(1) Class 1: residential and open space.
(2) Class 2:
(i) Personal property, previously subject to tax, including all goods, chattels, and effects,
wherever they may be, except those that are exempt from taxation by the laws of the
United States or of this state; and
(ii) Every vehicle and trailer registered under chapter 3 of title 31.
(3) Class 3: property used commercially or for industrial manufacturing.
(c) The resulting amount is the taxable value of each class of property to which shall
apply the tax rates applicable to each class, as determined under § 44-5-20.04, to determine the tax due and payable on the property.