Narragansett Racing Association, Inc. v. Norberg

We have issued a writ of certiorari pursuant to the provisions of the Administrative Procedures Act, G. L. 1956 (1969 Reenactment) §42-35-16. The petitioner is the Tax Administrator of the State of Rhode Island. He seeks a review of a Superior Court order reversing his determination that the respondent herein is delinquent in the amount of certain taxes in the-state. The respondent operates a horse racetrack which is head quartered in Pawtucket, Hereinafter, we shall refer to the petitioner as the “Administrator”' and the respondent as “Narragansett.”

Prior to 1971, the state imposed an eight…