CIC-Newport Associates v. Stein

This statutory petition for relief from a tax allegedly illegally and excessively assessed as of December 31, 1970, against the plaintiff s real property was brought in the Superior Court pursuant to G.L. 1956 (1970 Reenactment) §§44-5-26 to 31 against the Assessor of Taxes for the City of Newport. It is before us on the plaintiff s appeal from a judgment entered by a trial justice, sitting without a jury, dismissing the petition. The trial justice held that because of the express provision of §44-5-26, the plaintiff s failure to file the account mandated in §44-5-15 precluded it from…