Verizon New England Inc. v. Savage
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The Supreme Court affirmed the order of the district court denying Movants' motions to intervene in an action commenced by Verizon New England Inc. by way of appeal from a decision of the Tax Administrator for the State of Rhode Island, holding that the trial judge did not err.
This appeal arose from Verizon's challenge to a final decision of the tax administrator that upheld an assessment of Verizon's tangible personal property (TPP) tax and denied Verizon's request for a lower assessment and a partial refund. Verizon appealed to the district court. The City of Pawtucket and the City of Cranston (collectively, Movants) moved to intervene as of right, claiming an interest in the TPP tax. The district court denied the motions. The Supreme Court affirmed, holding that the trial judge did not err or abuse his discretion in concluding that Movants failed to demonstrate that their interests were not adequately represented.
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