Mark DePasquale v. Linda Cwiek, in her capacity as Tax Assessor for the Town of North Kingstown

OPINION

Justice INDEGLIA,

for the Court.

In this matter, we are faced with determining whether a wind turbine is exempt from local property taxation. The defendant, Linda Cwiek, in her capacity as Tax Assessor for the Town of North Kingstown (the town or defendant), appeals from an order granting summary judgment against her and in favor of Mark and June De-Pasquale (the DePasquales or plaintiffs). On December 10, 2015, this, case came before the Supreme Court pursuant to an order directing the parties, to appear and show cause why the issues raised should not be summarily decided. After hearing…