LIFESPAN CORPORATION v. City of Providence

ORDER

In this case, Lifespan Corporation (Lifespan) contends that its office equipment and furnishings, located in its administrative offices at 167 Point Street, Providence, are exempted from taxation, pursuant to G.L.1956 § 44-3-3(12). A Superior Court justice found otherwise, and granted summary judgment in favor of the city. Lifespan appeals.

The parties were directed by an order of this Court to appear and show cause, if any, why this appeal should not be summarily decided. They did appear, and after hearing their arguments and considering their legal memoranda, we conclude that cause has…