Burrillville Racing Ass'n v. Tellier

OPINION

SHEA, Justice.

This matter is before the Supreme Court on appeal by the town of Lincoln (town or defendant) from a judgment entered in the Superior Court in favor of the Burrillville Racing Association (taxpayer or plaintiff). The taxpayer had challenged the town’s revaluation of its property on which it operated a greyhound racetrack. It alleged that the new assessment was in excess of the fair market value of its property. We reverse.

Preliminarily we would note that the trial justice had granted the taxpayer’s prayer for relief not only for the taxes assessed December 31,1981, the…