R.I. Gen. Laws § 44-5-20.27 — East Providence — Property tax classification — Duties of assessor

(a) The assessor of the city of East Providence, 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, herein, and determine the assessed valuation of each
property class.
(b) The assessor shall have the authority to apply different rates of taxation against
Class 1 and Class 2 property to determine the tax due and payable on the property;
provided, however, such rates of taxation shall be uniform.