320 Fall River, LLC v. Bd. of Assessors of Seekonk

The plaintiffs brought this action in the Superior Court seeking injunctive relief and a declaratory judgment that the defendants' tax assessment and valuation of their recreational land (and that of at least one other landowner) constituted illegal taxation. In a comprehensive written decision, a Superior Court judge allowed the defendants' motion to dismiss, because the plaintiffs had failed to exhaust their administrative remedies before filing suit. Specifically, the judge reasoned that, since the "gravamen of [the plaintiffs'] complaint sounds in the valuation of their own property," the…