Demarco v. Town of Hopkinton Tax Assessor, 94-400 (1995)

DECISION

Before the court is defendant's R.C.P. 12(b)(1) Motion to Dismiss for lack of subject matter jurisdiction, and defendant's R.C.P. 12(b) (4) Motion to Dismiss for insufficient service of process.

Facts

Plaintiffs, Joseph Demarco and Elaine Godfrey d/b/a Rockville Stone Mill, applied to the Hopkinton Town Council for a tax exemption on mill property owned by them pursuant to G.L. 1956 (1988 Reenactment) § 443-10. The Town Council denied their request and the plaintiffs appealed the Council's decision to this court pursuant to G.L. 1956 (1988 Reenactment) § 45-5-16. The defendant claims…