Commerce Park Associates 1, LLC v. Monique Houle, in her capacity as Tax Collector of the Town of Coventry

OPINION

Justice INDEGLIA, for the Court.

These consolidated cases came before this Court on cross-appeals from a judgment of the Superior Court granting the defendants’ motion to dismiss the plain tiffs’ complaint for failure to exhaust administrative remedies and denying the defendants’ request for sanctions against the plaintiffs. In the first of these cases, the plaintiffs claim that the hearing justice erred in granting the defendants’ motion to dismiss because the appeal process set forth in G.L.1956 § 44-5-26 is not applicable to sewer assessments. In their cross-appeal, the defendants…