Bluedog Capital Partners, LLC v. John A. Murphy, in his capacity as Tax Collector for the City of Providence

Citations

• 206 A.3d 694

Syllabus

In this action challenging the assessment of alleged illegal taxes, the plaintiff, Bluedog Capital Partners, LLC, appeals from a judgment of the Superior Court granting the defendants' motion to dismiss pursuant to Rule 12(b)(6) of the Superior Court Rules of Civil Procedure. On appeal, the plaintiff argued that, because it had brought an action under the Declaratory Judgments Act for the assessment of illegal taxes, the exclusive procedures set forth in G.L. 1956 §§ 44-5-26 and 44-5-27, including the three-month statute of limitations in § 44-5-27, did not apply. The Supreme Court held that §§ 44-5-26 and 44-5-27 set forth the exclusive procedures for challenging an overassessment of taxes or an illegal tax, and that any claimant who does not follow the procedures set forth in § 44-5-26 must bring an action pursuant to § 44-5-27. The Court further held that, because the plaintiff had not filed its complaint until after the three-month statute of limitations provided for in § 44-5-27 had run, the plaintiff's complaint was untimely. Accordingly, the Supreme Court affirmed the judgment of the Superior Court.