ewport and New Road, LLC v. Steven D. Hazard, in his capacity as the Tax Assessor, City of East Providence, Rhode Island

Syllabus

The petitioner, Newport and New Road, LLC, appealed from a Superior Court decision granting summary judgment in favor of the respondent, Steven D. Hazard, in his capacity as the tax assessor for the City of East Providence. The petitioner argued that the Superior Court justice erred in determining that the three-month statute of limitations contained in G.L. 1956 §§ 44-5-26 and 44-5-27 barred its challenge to the respondent's assessment of property taxes.<br><br>The Supreme Court determined that the three-month statute of limitations contained in § 44-5-26 barred the petitioner's challenge to the respondent's property tax assessment and affirmed the judgment of the Superior Court.<br>