Rhode Island General Laws 44-3-2.2. Tax on certain vehicles and trailers prohibited
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Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of Title 44 on any vehicle or trailer, which is registered under chapter 3 of Title 31 and taxed under chapter 34 of Title 44. Any vehicle or trailer, which is not registered under chapter 3 of Title 31, shall be assessed by a city or town in the same manner as other tangible personal property.
History of Section.
P.L. 1978, ch. 341, § 4.
Terms Used In Rhode Island General Laws 44-3-2.2
- Personal property: All property that is not real property.
- town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9