Ferland Corp. v. Bouchard

OPINION

FAY, Chief Justice.

This case is before us on appeal by both the defendant and the plaintiffs from a judgment of the Superior Court. At issue are the tax assessments of two federally subsidized apartment complexes owned by the plaintiffs, Ferland Corporation, in its capacity as general partner of the Plaza Village Group, and Armand A. Ferland, in his capacity as general partner of the Walnut Hill Group. 1 The facts insofar as pertinent to this appeal are as follows.

In 1987 defendant, Arthur E. Bouchard, Jr., in his capacity as tax assessor of the city of Woonsocket (city), conducted a…