Narragansett Elec. Co. v. Saccoccio

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The City of Cranston, by and through its tax assessor, valued Plaintiff Narragansett Electric Company's tangible personal property located within that municipality at $23,290,814. Plaintiff appealed the tax assessment. The tax assessor and Tax Board of Review denied Plaintiff's appeal. Plaintiff then filed a complaint in the superior court, naming as defendants Cranston's finance director and its tax assessor. Defendants filed a motion to dismiss the complaint, contending that the superior court lacked subject matter jurisdiction because Plaintiff had not timely filed his appeal to the tax assessor. The hearing justice agreed and granted summary judgment in favor of Defendants. The Supreme Court vacated the judgment of the superior court, holding (1) because Defendants failed to plead as an affirmative defense Plaintiff's noncompliance with a condition precedent in accordance with R.I. Sup. Ct. 9(c), Defendants waived their contention that Plaintiff did not file its appeal with the tax assessor in a timely manner; and (2) therefore, the hearing justice should have exercised the superior court's subject matter jurisdiction and heard Plaintiff's appeal. View "Narragansett Elec. Co. v. Saccoccio" on Justia Law