Capodilupo v. Town of Bristol

[¶ 1] Anthony Capodilupo, Grace Wales, and Richard Chutter (collectively, “the Taxpayers”) appeal from a summary judgment entered in the Superior Court (Lincoln County, Brennan, J.) in favor of the Town of Bristol and its Board of Selectmen/Assessors (collectively, “the Town”) in the Taxpayers’ action seeking a declaratory judgment. We affirm the judgment.

[¶ 2] In 1996, the Town of Bristol authorized a revaluation of the taxable real property located within the town. Thereafter, Parker Appraisal Company appraised and revalued all land and buildings within the town, including properties the…