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.