R.I. Gen. Laws § 44-5-58 — North Providence — Property tax classification — Duties of assessor

(a) The assessor of the town of North Providence, on or before June 1 of each year, shall
make a full and fair cash valuation of all the estate, real and personal, including
motor vehicles and trailers, subject to taxation, and determine the assessed valuation
of each property class.
(b) The assessor has the authority to apply different rates of taxation against class
one, class two, class three and class four property to determine the tax due and payable
on the property; provided, that the rate of taxation is uniform within each class.