Rhode Island General Laws Title 44. Taxation § 44-5-11.12. Residential real estate classification--Glocester

Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of Glocester may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1 and provided further that the rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.