Providence Water Supply Board v. Beattie, 02-5166 (r.I.super. 2006)

DECISION

In these consolidated cases, the Providence Water Supply Board ("PWSB" or "Plaintiff") appeals from four decisions of the Board of Assessment Review ("Board") rejecting its application for forest land tax classification. Jurisdiction is pursuant to G.L. 1956 § 27-44-6.

For the reasons set forth below, the Court reverses the decisions of the Board and finds as follows: Plaintiff's application for classification as forest land was timely; Plaintiff's appeal is not barred by the doctrine of administrative finality; and Defendant, Karen Beattie, Assessor of Taxes of the Town of Scituate…