Nos Ltd. Partnership v. Booth

OPINION

SHEA, Justice.

This matter is on appeal from a Superior Court judgment that upheld a tax assessment made by Allan Booth, Jr. (defendant or assessor), in his capacity as Tax Assessor of the City of Newport, on a property known as Newport Onshore. For the following reasons we reverse the decision of the trial justice and remand the case to the Superior Court for further proceedings.

The facts pertinent to this appeal are as follows. Nos Limited Partnership (plaintiff) is the developer of a transient guest facility located on the Newport waterfront known as Newport Onshore. Suites in the…