Rhode Island General Laws Title 45. Towns and Cities § 45-2-2. Power to tax property

Towns and cities may raise by a tax on real or personal estate, or on both, any money necessary to pay town or city debts, or to defray the charges and expenses of the town or city as described in this chapter; and may include the town's or city's proportion of any state tax which may be assessed, in the assessment of the town or city tax, and pay the tax out of the town or city treasury; provided, that the tax is voted on at a legal meeting of the electors of the town or city.