R.I. Gen. Laws § 44-5-20.10 — Johnston — Property tax classification authorized

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:
(1) Class one: all residential real estate that consists of not more than five (5) dwelling
units;
(2) Class two: all commercial and industrial real estate and all residential real estate
that consists of six (6) or more dwelling units;
(3) Class three: all ratable tangible personal property; and
(4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter
34 of this title.