Bluedog Capital Partners, LLC v. MurphyAnnotate this Case
The Supreme Court affirmed the judgment of the superior court granting Defendants' motion to dismiss this action challenging the assessment of alleged illegal taxes, holding that the hearing justice did not err in granting Defendants' motion to dismiss pursuant to Rule 12(b)(6) of the Superior court Rules of Civil Procedure.
Plaintiff, Bluedog Capital Partners, LLC, filed this action against the tax collector, the tax assessor, and the finance director for the City of Providence, alleging that Defendants had illegal assessed a parcel of property in Providence and seeking injunctive relief against the sale of the parcel pursuant to a tax sale. The hearing justice granted Defendants' motion to dismiss, concluding that the suit would need to sound in equity and was therefore time-barred and that there was nothing to enjoin because the property had already been sold. The Supreme Court affirmed, holding that because Plaintiff failed to comply with the taxing statutes, its complaint failed as a matter of law, and even assuming for purposes of Defendants' motion to dismiss that Plaintiff had alleged an illegal tax, Plaintiff's complaint was untimely under the statute of limitations in R.I. Gen. Laws 44-5-27.