Sisters of Mercy of Providence, Inc. v. Wilkie

OPINION

This matter came before the Supreme Court on December 5, 1995, pursuant to an order directing the parties to appear and show cause why the issues raised by this appeal should not be summarily decided. The defendant, Wendell W. Wilkie, in his capacity as the tax assessor for the town of Cumberland, appeals from a summary judgment and from a permanent injunction entered for the plaintiff, Sisters of Mercy of Providence, Inc.

In May and July of 1993, defendant issued a notification of taxation to plaintiff for real and personal property taxes. The defendant based its assessment on…