Granoff Realty II Ltd. Partnership v. Rossi

OPINION

This is a commercial property owner’s challenge to a municipal tax assessment. The plaintiff, Granoff Realty II Limited Partnership (Granoff), appeals from the entry of summary judgment in favor of the defendant, Thomas Rossi, in his capacity as tax assessor for the City of Providence (city). Because Granoff failed to file a signed and notarized account valuing the commercial real estate it owned in the city for the tax assessment in question (as of December 81, 1998), we hold that, under the circumstances of this case, it was not entitled to invoke the jurisdiction of the Superior…