R.I. Gen. Laws § 44-5-20.07 — Westerly — Property tax classification — Duties of assessor

(a) The assessor of the town of Westerly, on or before June 15 of each year, shall make
a full and fair cash valuation of all the estate, real and personal, and motor vehicles
subject to taxation, and determine the assessed valuation of each property class.
(b) The assessor shall apply different rates of taxation against Class 1 and Class 2 property
to determine the tax due and payable on the property; provided, that the rate for
each class is uniform.