The town of Johnston may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property as follows: (1) Class one: all residential real estate that consists of not more than five (5) dwelling units; (2) Class two: all commercial and industrial real estate and all residential real estate that consists of six (6) or more dwelling units; (3) Class three: all ratable tangible personal property; and (4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
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