Cummings v. Shorey, 91-0048 (1999)

DECISION

This matter is before the Court on Plaintiffs claim that the Defendant Tax Assessor illegally assessed taxes on Plaintiffs property. The Plaintiff seeks a refund of all taxes collected.

Facts/Travel

The parties have submitted to this Court an Agreed Statementof Facts which, in relevant part read as follows;

"Plaintiff Carol A. Cummings, at all relevant times hereto was the owner of ratable real estate in the town of Middletown. See Exhibit 1. The Town of Middletown Tax Assessor, Defendant William Shorey, conducted a townwide revalutation of all taxable real estate pursuant to R.I.G.L. §…