Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of this title on any vehicle or trailer that is registered under chapter 3 of Title 31. Any vehicle or trailer that 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; P.L. 2023, ch. 203, § 1, effective July 1, 2023; P.L. 2023, ch. 204, § 1, effective July 1, 2023.