Bluedog Capital Partners, LLC v. John A. Murphy, in his capacity as Tax Collector for the City of Providence

Justice Indeglia, for the Court.

*696 In this action challenging the assessment of alleged illegal taxes, the plaintiff, Bluedog Capital Partners, LLC (Bluedog), appeals from a judgment of the Superior Court granting the motion to dismiss pursuant to Rule 12(b)(6) of the Superior Court Rules of Civil Procedure filed by the defendants, John A. Murphy, in his capacity as tax collector for the City of Providence (the city); David Quinn, in his capacity as tax assessor for the city; and Michael Pearis, in his capacity as finance director for the city (collectively defendants). This matter came before…