Notwithstanding any other provisions of this chapter, any city or town which does not specifically designate mobile or manufactured homes, shall not tax mobile or manufactured homes at a rate which exceeds the existing real property rate.
Property tax classification — Mobile and manufactured homes
R.I. Gen. Laws § 44-5-66., under Chapter 44-5 Levy and Assessment of Local Taxes.
R.I. Gen. Laws § 44-5-66.