R.I. Gen. Laws § 44-9-2 — Taxes for which particular property liable

If any person is taxed for several parcels of real estate, each of the parcels shall
be liable for the payment of the tax assessed against it, even though the parcel may
have been alienated, but no parcel shall be liable for any tax assessed against any
other parcel. If any person is taxed for real estate and for personal estate in the
same tax, the whole of the person’s tax may be collected either out of the real or
personal estate. If any person is taxed for several parcels of real estate and for
personal estate in the same tax, the tax on personal estate may be collected out of
the real estate, and each of the parcels shall be liable for the payment of the tax
assessed against it, together with the portion of the tax on the personal estate as
the assessed value of the parcel bears to the aggregate assessed values of all parcels.